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    <title>2025 (9) TMI 1352 - DELHI HIGH COURT</title>
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    <description>HC upheld a Rs.10 lakh penalty imposed under s.114 of the Customs Act for involvement in illegal export of Red Sanders; CESTAT had earlier affirmed the penalty and the HC found no substantial question of law under s.130 to entertain further appeal. The court also upheld rejection of the declared value and held the imposed penalty sufficient given the appellant&#039;s role. The appeal was dismissed and the penalty sustained.</description>
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      <link>https://www.taxtmi.com/caselaws?id=778863</link>
      <description>HC upheld a Rs.10 lakh penalty imposed under s.114 of the Customs Act for involvement in illegal export of Red Sanders; CESTAT had earlier affirmed the penalty and the HC found no substantial question of law under s.130 to entertain further appeal. The court also upheld rejection of the declared value and held the imposed penalty sufficient given the appellant&#039;s role. The appeal was dismissed and the penalty sustained.</description>
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