https://www.taxtmi.com/caselaws?id=442690 The Tribunal upheld the penalty imposed under Section 112(a) of the Customs Act, 1962, finding the Appellant liable for facilitating mis-declaration in the import of Chinese Batteries. However, the Tribunal discharged the Appellant from the penalty under Section 114AA as the show cause notice did not include a charge under this section, deeming its imposition as legally unsustainable. en-us Thu, 24 Aug 2023 00:00:00 +0530 Thu, 07 Sep 2023 22:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442690 The Tribunal upheld the penalty imposed under Section 112(a) of the Customs Act, 1962, finding the Appellant liable for facilitating mis-declaration in the import of Chinese Batteries. However, the Tribunal discharged the Appellant from the penalty under Section 114AA as the show cause notice did not include a charge under this section, deeming its imposition as legally unsustainable. Case-Laws Customs Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442690