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2015 (8) TMI 289 - SC - CustomsPenalty for non-levy of duty – Respondent had cleared goods taking benefit of Notification No. 13/81-Cus, without paying any duty and it was found that respondent had not adhered to conditions stipulated in aforesaid Notification, namely, system imported was to be used in premises which was 100% EOU – Tribunal upheld order of penalty as imposed by adjudicating authority – Held that:- provision of Section 114A as existed at relevant time confirmed same on part of adjudicating authority in matter of imposition of penalty – Having regard to valuation of conditions contained in Notification No. 13/81-Cus., reducing penalty but even less than 25%, in facts of these cases, was not warranted – Therefore, penalty enhanced to 50% of duty – Appeals partly allowed – Decided partly in favor of revenue.
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