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2014 (10) TMI 799 - AT - CustomsPenalty u/s 112 - Restriction on import - radioactive nature of the goods - Held that:- importing firm had abandoned the goods in question in April-August, 1996 by their various acts of not getting the goods cleared for home consumption and not opposing the auction sale by the Port Trust and by returning the documents of title to the supplier through their Bankers. It cannot be said that the customs authorities had no notice of any of these facts for about 9 months from June, 1996 to March, 1997. It is further observed that as the appellant firm had been dealing in the goods not for the first time, it cannot be accepted that they had no knowledge of the radioactive nature of the goods in question. In this view of the matter, I uphold the impugned order except the amount of penalty sustained at ₹ 5 lakhs on the firm and reduce it to ₹ 2,00,000 - Decided partly in favour of Revenue.
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