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2017 (5) TMI 1670 - AT - CustomsImposition of penalty - freight fraud - evasion of duty by fabrication of import documents - importer remitted the differential duty along with interest and penalty equal to 25% of the duty as per Section 28 (6) of the Customs Act, 1962 on being pointed out - Held that:- In Circular No.11/2016 dated 15.3.2016, the Board has clarified that if the duty is paid along with interest and penalty equal to 25% of the duty specified in the notice, then the proceedings against the importer as well as against the co-noticee shall stand concluded - the impugned order is not sustainable. - appeal allowed - decided in favor of appellant.
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