https://www.taxtmi.com/highlights?id=38969 Penalty u/s 114(A) - appellants have wrongly claimed the exemption as the goods imported was not meant for manufacture of optical fiber cable - It cannot be said that the appellants had any mala fide intention of fraudulently claiming the benefit of exemption notification - No penalty - AT en-us Thu, 19 Apr 2018 07:24:02 +0530 Thu, 19 Apr 2018 07:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=38969 Penalty u/s 114(A) - appellants have wrongly claimed the exemption as the goods imported was not meant for manufacture of optical fiber cable - It cannot be said that the appellants had any mala fide intention of fraudulently claiming the benefit of exemption notification - No penalty - AT Highlights Customs Thu, 19 Apr 2018 07:24:02 +0530 https://www.taxtmi.com/highlights?id=38969