https://www.taxtmi.com/caselaws?id=373617 The Tribunal upheld the penalty imposed under Section 114A of the Customs Act, 1962, determining that it should be equivalent to the duty or interest demanded under Sections 28 or 28AA. The appeal by the revenue challenging the penalty was dismissed, with the Tribunal citing legal precedents to support its decision. The penalty imposed by the Commissioner was upheld, and the appeal was dismissed on 15.01.2019. en-us Tue, 15 Jan 2019 00:00:00 +0530 Thu, 17 Jan 2019 08:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373617 The Tribunal upheld the penalty imposed under Section 114A of the Customs Act, 1962, determining that it should be equivalent to the duty or interest demanded under Sections 28 or 28AA. The appeal by the revenue challenging the penalty was dismissed, with the Tribunal citing legal precedents to support its decision. The penalty imposed by the Commissioner was upheld, and the appeal was dismissed on 15.01.2019. Case-Laws Customs Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373617