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2013 (1) TMI 418 - AT - CustomsPenalty orders Rs. 50,000/- set aside - revenue appeal - Held that:- As decided in Stovec Industries Limited case [2013 (1) TMI 72 - GUJARAT HIGH COURT] & Circular No. 390/Misc/163/2010-JC dated 20.10.2010 issued by CBEC directs the lower authorities not to file an appeal where the duty and/ or penalty amount is less than Rs. One lakh - I dismiss the appeal filed by the Revenue.
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