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2013 (6) TMI 38 - HC - CustomsPenalty - It is submitted, the question whether assessee is liable to pay customs duty was the subject matter of appeal before this Court. - held that:- The said appeal is already disposed of holding that the appeal is not maintainable and the Revenue has to approach the Apex Court under Sec. 130(e) of the Customs Act, 1962. The Impugned order in the appeal being a consequential order imposing penalty, this also has to be decided by the Apex Court. - Decided against the revenue.
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