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2016 (2) TMI 98 - AT - CustomsLevy of penalty - appellant herein had abetted mis-declaration of the vehicle inasmuch as the manufacturing date - import of car - Held that:- penalty imposed on the appellant under Section 112(a) of the Customs Act, 1962 cannot be sustained for the simple reason that demand of duty and the confiscation of the vehicle is not sustainable under the provisions of the Customs Act, 1962. - appeal is allowed and the penalty imposed is set aside. - Decided in favor of appellant.
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