https://www.taxtmi.com/highlights?id=72453 Levy of penalty u/s 112(b) and u/s 114AA of CA - Penalty on logistic service provider - There cannot be ulterior motive on their part to have filed the IGM and the amendment request letter. - This is a case of negligence on their part to specifically not to pose any query the importer as to why the description in the invoices is different from the description given earlier in the Bill of Lading - Penalty reduced to Rs. 50000/- - AT en-us Tue, 10 Oct 2023 08:30:17 +0530 Tue, 10 Oct 2023 08:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72453 Levy of penalty u/s 112(b) and u/s 114AA of CA - Penalty on logistic service provider - There cannot be ulterior motive on their part to have filed the IGM and the amendment request letter. - This is a case of negligence on their part to specifically not to pose any query the importer as to why the description in the invoices is different from the description given earlier in the Bill of Lading - Penalty reduced to Rs. 50000/- - AT Highlights Customs Tue, 10 Oct 2023 08:30:17 +0530 https://www.taxtmi.com/highlights?id=72453