https://www.taxtmi.com/highlights?id=49053 Levy of penalty - filing of the shipping bill fraudulently in the name of appellants - appellants before us are neither the exporters/ owners of the goods - there is no omission or commission hence penalty u/s 114 set aside - However penalty u/s 117 levied to deter appellants and signal to them to be more careful while conducting their business in relation to imports and exports of goods en-us Mon, 02 Sep 2019 07:53:05 +0530 Mon, 02 Sep 2019 07:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49053 Levy of penalty - filing of the shipping bill fraudulently in the name of appellants - appellants before us are neither the exporters/ owners of the goods - there is no omission or commission hence penalty u/s 114 set aside - However penalty u/s 117 levied to deter appellants and signal to them to be more careful while conducting their business in relation to imports and exports of goods Highlights Customs Mon, 02 Sep 2019 07:53:05 +0530 https://www.taxtmi.com/highlights?id=49053