M/S GMR ENERGY LTD. vs. COMMR.OF CUSTOMS,BANGALORE
C.A. No.-004920-004920 - 2007Supreme Court27 Oct 2015
111(m) of the
Customs act, 1962,
(g)
Penalty under Section 112(a) and/94
Section 114A of the Customs Act, 1962 should
not be imposed.”
5.
The reply to the show cause notice sent by the assessee
disputed all the allegations made and stated in particular as
follows:-
“H.
VALUE DECLARED FOR INSURANCE IS THE
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