https://www.taxtmi.com/highlights?id=50740 Levy of penalty - Benefit of CVD exemption - Since appellants have clearly and correctly described the imported goods as part of water filter, the error in claiming the benefit of wrong exemption notification cannot be act of deliberate misdeclaration - No penalty u/s 114A. en-us Tue, 17 Dec 2019 14:36:31 +0530 Tue, 17 Dec 2019 14:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50740 Levy of penalty - Benefit of CVD exemption - Since appellants have clearly and correctly described the imported goods as part of water filter, the error in claiming the benefit of wrong exemption notification cannot be act of deliberate misdeclaration - No penalty u/s 114A. Highlights Customs Tue, 17 Dec 2019 14:36:31 +0530 https://www.taxtmi.com/highlights?id=50740