https://www.taxtmi.com/caselaws?id=416087 The appeal was successful in setting aside the duty liability on Nancy 3 beyond the value of the two invoices. The confiscation of both vessels and the penalties imposed under section 114A were overturned. The appeals of Mr. Nitin Kshirsagar and Mr. Sachin Kshirsagar were also allowed. en-us Fri, 10 Dec 2021 00:00:00 +0530 Tue, 21 Dec 2021 08:44:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416087 The appeal was successful in setting aside the duty liability on Nancy 3 beyond the value of the two invoices. The confiscation of both vessels and the penalties imposed under section 114A were overturned. The appeals of Mr. Nitin Kshirsagar and Mr. Sachin Kshirsagar were also allowed. Case-Laws Customs Fri, 10 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416087