https://www.taxtmi.com/highlights?id=66860 Levy of penalty under Section 114(3) and 114AA - improper export of goods - the appellant have resorted to unauthorised modification /alteration in the shipping bill after the same was passed by the proper officer of the Customs, which amounts violation of provisions of Section 114AA - levy of penalty confirmed - AT en-us Thu, 01 Dec 2022 07:43:33 +0530 Thu, 01 Dec 2022 07:43:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66860 Levy of penalty under Section 114(3) and 114AA - improper export of goods - the appellant have resorted to unauthorised modification /alteration in the shipping bill after the same was passed by the proper officer of the Customs, which amounts violation of provisions of Section 114AA - levy of penalty confirmed - AT Highlights Customs Thu, 01 Dec 2022 07:43:33 +0530 https://www.taxtmi.com/highlights?id=66860