https://www.taxtmi.com/highlights?id=39476 Penalty u/s 114A and 114AA of CA, 1962 - Valuation of imported goods - the enhancement of value was done on the basis of contemporaneous import, it cannot be said that the Director has done anything to mis-declare the value - neither the penalty on the appellant company nor on the Director was imposable. - AT en-us Sat, 19 May 2018 12:58:09 +0530 Sat, 19 May 2018 12:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39476 Penalty u/s 114A and 114AA of CA, 1962 - Valuation of imported goods - the enhancement of value was done on the basis of contemporaneous import, it cannot be said that the Director has done anything to mis-declare the value - neither the penalty on the appellant company nor on the Director was imposable. - AT Highlights Customs Sat, 19 May 2018 12:58:09 +0530 https://www.taxtmi.com/highlights?id=39476