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2008 (9) TMI 249 - AT - CustomsEqual penalty u/s 114A - Imported raw material was cleared duty-free in terms of Customs Notification No, 80/95 – breach of conditions of notifications ibid - neither alleged nor shown that there was short payment of duty by reason of collusion or wilful misstatement or suppression of facts, necessary ingredients of Section 114A did not exist - so penalty u/s 114A not imposable – regarding penalty on Managing Director, held that person, who, by his commissions or omissions, renders any imported goods liable to confiscation u/s 111, is liable to be penalized u/s 112 (a) of Custom Act
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