https://www.taxtmi.com/caselaws?id=392896 The High Court upheld the penalty imposed under Section 114AA of the Customs Act, 1962, rejecting the challenge to impose it under Section 114. The Tribunal's decision to dismiss the appeal was affirmed, finding no grounds for penalty under Section 114 and upholding the original penalty. The Court determined that the questions of law raised did not justify consideration, emphasizing the legality of the penalty under Section 114AA. Consequently, the appeal was dismissed for lacking merit, with no substantial legal issues warranting intervention. en-us Wed, 30 Oct 2019 00:00:00 +0530 Mon, 02 Mar 2020 12:13:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392896 The High Court upheld the penalty imposed under Section 114AA of the Customs Act, 1962, rejecting the challenge to impose it under Section 114. The Tribunal's decision to dismiss the appeal was affirmed, finding no grounds for penalty under Section 114 and upholding the original penalty. The Court determined that the questions of law raised did not justify consideration, emphasizing the legality of the penalty under Section 114AA. Consequently, the appeal was dismissed for lacking merit, with no substantial legal issues warranting intervention. Case-Laws Customs Wed, 30 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392896