https://www.taxtmi.com/highlights?id=34024 Imposition of penalty u/s 114 of CA, 1962 on freight forwarder - Since upon completion of the formalities of factory stuffing, the container was sealed in presence of Central Excise Officers - substitution of goods en-route to the port cannot held the appellant responsible for imposition of penalty - AT en-us Tue, 28 Mar 2017 08:45:13 +0530 Tue, 28 Mar 2017 08:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34024 Imposition of penalty u/s 114 of CA, 1962 on freight forwarder - Since upon completion of the formalities of factory stuffing, the container was sealed in presence of Central Excise Officers - substitution of goods en-route to the port cannot held the appellant responsible for imposition of penalty - AT Highlights Customs Tue, 28 Mar 2017 08:45:13 +0530 https://www.taxtmi.com/highlights?id=34024