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2015 (9) TMI 84 - GUJARAT HIGH COURTWaiver of Penalty –Release of confiscated goods – Whether Tribunal was justified in holding that goods in question were not liable for confiscation under Section 111(p) and deleted penalty imposed under Section 112 of Customs Act, 1993 – Held that:- Tax Appeal was not maintainable as upon whom penalty was imposed along with respondent has not been made party – Even company was not made party to this appeal – Since judgment of Tribunal had become final this appeal challenging penalty imposed upon respondent would not be maintainable – Tax Appeal dismissed and order of confiscation set aside – Decided in favour of Appellant.
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