https://www.taxtmi.com/highlights?id=36167 Entering into high sea sale agreement based on the information provided by the original importer by itself, will not attract the penal provisions of Section 112 unless evidence are available to the effect that such high sea buyer had knowledge of possible undeclared item in the consignment and under-valuation en-us Fri, 01 Sep 2017 11:22:17 +0530 Fri, 01 Sep 2017 11:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=36167 Entering into high sea sale agreement based on the information provided by the original importer by itself, will not attract the penal provisions of Section 112 unless evidence are available to the effect that such high sea buyer had knowledge of possible undeclared item in the consignment and under-valuation Highlights Customs Fri, 01 Sep 2017 11:22:17 +0530 https://www.taxtmi.com/highlights?id=36167