https://www.taxtmi.com/highlights?id=42048 Penalty u/s 112(a) and 114AA of CA - import of High end cars / Sports Utility Vehicles - appellant admitted that the value of the imported goods had been mis-declared and paid the duty during investigation - the truth and the averments made therein cannot be altered at the appellate stage - penalty u/s 112(a) of the Act upheld. en-us Mon, 15 Oct 2018 14:11:12 +0530 Mon, 15 Oct 2018 14:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=42048 Penalty u/s 112(a) and 114AA of CA - import of High end cars / Sports Utility Vehicles - appellant admitted that the value of the imported goods had been mis-declared and paid the duty during investigation - the truth and the averments made therein cannot be altered at the appellate stage - penalty u/s 112(a) of the Act upheld. Highlights Customs Mon, 15 Oct 2018 14:11:12 +0530 https://www.taxtmi.com/highlights?id=42048