https://www.taxtmi.com/highlights?id=31961 Misdeclaration of value of goods - personal penalty - To the extent that the role of the appellant in non-compliance has not been established, he is clearly beyond the pale of penal action under that statute. The imposition of penalty on the appellant is without authority of law and is set aside - AT en-us Fri, 04 Nov 2016 09:36:55 +0530 Fri, 04 Nov 2016 09:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=31961 Misdeclaration of value of goods - personal penalty - To the extent that the role of the appellant in non-compliance has not been established, he is clearly beyond the pale of penal action under that statute. The imposition of penalty on the appellant is without authority of law and is set aside - AT Highlights Customs Fri, 04 Nov 2016 09:36:55 +0530 https://www.taxtmi.com/highlights?id=31961