Penalty Imposed u/s 114AA for Concealing Prohibited Goods in Legal Imports; Lack of Good Faith Cited by Authorities.

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....Levy of penalty u/s 114AA - The activity of the import of the prohibited goods by covering them with the help of some goods, which are declared and permitted under law, reflected the lack of bonafides on the part of the appellant and the three authorities have concurrently found against the appellant that there were imports made by the Assessee contrary to law.....