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2017 (9) TMI 1008 - CESTAT KOLKATAPenalties u/s 112 (a) & 112 (b) of the Customs Act, 1962 - It was found that JVL diverted the imported goods in the open market in violation of the conditions of the exemption notification M/s JVL and its directors - Held that: - there is no serious attempt on behalf of the appellants to refute the findings of the Adjudicating Authority - It is apparent on the face of the records, that the appellants were involved in the evasion of Customs duty. Hence, the impositions of penalties on the appellants are justified - appeal dismissed - decided against appellant.
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