https://www.taxtmi.com/caselaws?id=54671 The Tribunal set aside the fine of Rs. 1,99,000/- as the goods were not available for confiscation, upheld the penalty of Rs. 25,000/- under Section 112(a), and set aside the penalty of Rs. 59,882/- under Section 114A due to penalty already imposed under Section 112. en-us Fri, 23 Sep 2005 00:00:00 +0530 Thu, 21 Oct 2010 14:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54671 The Tribunal set aside the fine of Rs. 1,99,000/- as the goods were not available for confiscation, upheld the penalty of Rs. 25,000/- under Section 112(a), and set aside the penalty of Rs. 59,882/- under Section 114A due to penalty already imposed under Section 112. Case-Laws Customs Fri, 23 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54671