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2018 (9) TMI 511 - AT - CustomsQuantum of Penalty u/s 112 (a) read with 114 (AA) of the Customs Act, 1962 - Held that:- In this case for a duty of ₹ 57 lakhs, penalty of ₹ 3.2 Crs imposed on the appellant is not justified - matter remanded back to the Adjudicating Authority for fresh adjudication to find out whether the penalty is imposable upon the appellant and if yes, then what should be the quantum of the penalty - appeal allowed by way of remand.
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