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2020 (2) TMI 409 - BOMBAY HIGH COURTPenalty u/s 112 (a) and/or 112 (b) of the Customs Act, 1962 - alleged evasion of duty - fraud - HELD THAT:- The Commissioner has observed that the Petitioner along with other persons aided Mr. Pravin Mody in the evasion of duty and fully aware of the fraud. The Commissioner, after assessing the facts on record held that the deposit was not made by the Petitioner but by Mr. Pravin Mody. If it is the case of the Petitioner that the amount was not deposited by Mr. Pravin Mody, it would be a case of wrong forfeiture of the deposit. Nothing is shown as to why this ground cannot be agitated in the pending appeal filed by the Appellant. Since this remedy of Appeal is available and already availed of, it is not necessary to examine this issue in this Petition. Petition disposed off.
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