Penalty Upheld for Misdeclared High-End Car Imports Under Customs Act Sections 112(a) & 114AA.

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....Penalty u/s 112(a) and 114AA of CA - import of High end cars / Sports Utility Vehicles - appellant admitted that the value of the imported goods had been mis-declared and paid the duty during investigation - the truth and the averments made therein cannot be altered at the appellate stage - penalty u/s 112(a) of the Act upheld.....