https://www.taxtmi.com/caselaws?id=368801 The appeal was partly allowed, setting aside the penalty under Section 114AA but upholding the penalty under Section 112(a) of the Customs Act, 1962. The decision was based on the appellant's involvement in the customs clearance process and knowledge of the mis-declaration, leading to the imposition of penalties under the relevant statutory provisions. en-us Mon, 23 Jul 2018 00:00:00 +0530 Mon, 15 Oct 2018 14:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368801 The appeal was partly allowed, setting aside the penalty under Section 114AA but upholding the penalty under Section 112(a) of the Customs Act, 1962. The decision was based on the appellant's involvement in the customs clearance process and knowledge of the mis-declaration, leading to the imposition of penalties under the relevant statutory provisions. Case-Laws Customs Mon, 23 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368801