https://www.taxtmi.com/highlights?id=68465 Levy of penalty u/s 114 of the Customs Act, 1962 - Over-valuation of goods to avail a higher duty drawback - There is no dispute that the goods were over-valued. Therefore, the questions involved in the present appeals, essentially, are whether the letter dated 31.01.2017 was, in fact, sent and, if so, what is the import of the said letter. - Appellant failed to prove its case - HC en-us Sat, 25 Feb 2023 11:38:10 +0530 Sat, 25 Feb 2023 11:38:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68465 Levy of penalty u/s 114 of the Customs Act, 1962 - Over-valuation of goods to avail a higher duty drawback - There is no dispute that the goods were over-valued. Therefore, the questions involved in the present appeals, essentially, are whether the letter dated 31.01.2017 was, in fact, sent and, if so, what is the import of the said letter. - Appellant failed to prove its case - HC Highlights Customs Sat, 25 Feb 2023 11:38:10 +0530 https://www.taxtmi.com/highlights?id=68465