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2019 (8) TMI 720 - CESTAT MUMBAIImposition of penalties - Improper importation of goods - clearance of goods ex-bond with the benefit of concessional rate of duty - HELD THAT:- In the original adjudication proceedings, penalty of ₹5,00,000 was imposed on the second respondent herein and it was on his appeal that the matter was remanded back to the original authority. If at all, any penalty that could be imposed by the original authority in fresh proceedings would have to be limited by this ceiling - In terms of the instructions issued by Government of India on litigation to be initiated by Revenue, penalty that could have been imposed is well below the threshold prescribed therein. Appeal dismissed - decided against Revenue.
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