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2013 (12) TMI 766 - CESTAT BANGALOREPenalty under Section 112(a) - Violation of the conditions of Notification No.52/2003-Cus. ibid read with the provisions of Sections 61 and 72 of the Customs Act - Commissioner ordered confiscation of imported goods but refrained from imposing penalties - Held that:- For a penalty to be imposed under Section 112(a) of the Act, the person sought to be penalized should be shown to have committed any one or more of the violations specified under Section 111 of the Act, which has not been done in the present cases. The appellant has not shown that the respondents rendered the goods liable to confiscation under Section 111 of the Act. Therefore the prayer in the appeals cannot be acceded to - Decided against Revenue.
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