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2018 (1) TMI 1371 - DELHI HIGH COURTWaiver of penalty u/s 112(a) of the Customs Act, 1962 - respondents states that he has received instructions by e-mail stating that the goods in question were not prohibited goods - Held that:- We take the statement made by the counsel for the respondents on record and the order-in-original dated 29th August, 2017 against the petitioner imposing penalty under Section 112(a) of the Customs Act, 1962 would be treated as null and void/cancelled. Fresh order would be passed by the adjudicating authority, namely, Commissioner (Exports) without being influenced by the earlier order. The entire issue of penalty and the section/provision applicable would be examined afresh. Petition disposed off.
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