https://www.taxtmi.com/highlights?id=72025 Levy of penalties u/s 114 of the Customs Act, 1962 - overvaluation of export of goods for availment of higher rate of drawback - Penalty on person who partnered with exporter - Penalty on Bank / Approved Banker for abetment - There are no merits in the impugned order, in so far as it has imposed penalties under Section 114 ibid, on the appellants - AT en-us Fri, 15 Sep 2023 08:53:29 +0530 Fri, 15 Sep 2023 08:53:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72025 Levy of penalties u/s 114 of the Customs Act, 1962 - overvaluation of export of goods for availment of higher rate of drawback - Penalty on person who partnered with exporter - Penalty on Bank / Approved Banker for abetment - There are no merits in the impugned order, in so far as it has imposed penalties under Section 114 ibid, on the appellants - AT Highlights Customs Fri, 15 Sep 2023 08:53:29 +0530 https://www.taxtmi.com/highlights?id=72025