https://www.taxtmi.com/caselaws?id=778927 CESTAT AT upheld the impugned order, dismissing the appeal and confirming a penalty of Rs. 30,00,000 under s.114AA (within the statutory cap of five times the misdeclared value). The Tribunal found sufficient opportunity for personal hearing despite adjournments, validated voluntariness and authenticity of electronic evidence produced from the respondent's email, and rejected challenges that s.114AA is limited to exports. The adjudicating authority was held justified in determining duty from available evidence within statutory timelines, and the penalty and demand were sustained. en-us Tue, 23 Sep 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778927 CESTAT AT upheld the impugned order, dismissing the appeal and confirming a penalty of Rs. 30,00,000 under s.114AA (within the statutory cap of five times the misdeclared value). The Tribunal found sufficient opportunity for personal hearing despite adjournments, validated voluntariness and authenticity of electronic evidence produced from the respondent's email, and rejected challenges that s.114AA is limited to exports. The adjudicating authority was held justified in determining duty from available evidence within statutory timelines, and the penalty and demand were sustained. Case-Laws Customs Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778927