https://www.taxtmi.com/caselaws?id=198740 The Tribunal upheld the penalty imposed under Section 114(iii) of the Customs Act, 1962, in a case where goods subject to confiscation had already been exported. The Tribunal found the penalty discretionary and upheld the original order, rejecting the Revenue's appeal for enhancement. The appeal was deemed meritless, and the impugned order was upheld without interference. en-us Tue, 04 Apr 2017 00:00:00 +0530 Thu, 08 Feb 2018 07:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198740 The Tribunal upheld the penalty imposed under Section 114(iii) of the Customs Act, 1962, in a case where goods subject to confiscation had already been exported. The Tribunal found the penalty discretionary and upheld the original order, rejecting the Revenue's appeal for enhancement. The appeal was deemed meritless, and the impugned order was upheld without interference. Case-Laws Customs Tue, 04 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198740