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2012 (10) TMI 309 - CESTAT, MUMBAIPenalty - misdeclaration in respect of description and value - Commissioner while imposing the penalty on the partner ARM Faiyaz has imposed 114A and 112 of the Customs Act, 1962 – Held that:- Under Section 114A of the Customs Act, penalty can be imposed only on the person who is liable to pay duty and penalty under Section 114A can be imposed, no penalty shall be imposed under Section 112 or 114 of the Customs Act - no penalty can be imposed on the partner
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