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2013 (11) TMI 394 - CESTAT BANGALOREPenalty u/s 114(i) and 114AA - confiscation of an export consignment which was declared in the relevant shipping bill as Bentonite powder but eventually found to be Muriate of Potash - Held that:- in the case pertaining to 125 MTs of the offending goods, the original authority dropped the proposal for penalty under Section 114AA of the Act, which was not reviewed by the Department. It further appears that the facts of the case of 125 MTs and those of the case of 100 MTs of identical goods are similar. Therefore, prima facie, no direction for predeposit of any amount towards penalty under Section 114AA of the Act is warranted - stay granted partly.
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