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2019 (2) TMI 503 - AT - CustomsQuantum of penalty imposed u/s 114A of the Customs Act, 1962 - Revenue submitted that only the duty involved was taken into account, but not considered the amount of interest liable to be paid on the said duty - Held that:- The question of law whether component of interest be considered while arriving at the quantum of penalty prescribed under Section 114A of the Customs Act, 1962 has been considered by the Tribunal in Bharti Airtel Ltd.'s case [2012 (7) TMI 233 - CESTAT, BANGALORE], where it was held that Commissioner was not in a position to determine the interest amount at the time of passing the impugned order. Therefore, his imposing penalties equal to the duty determined is in order. Appeal dismissed - decided against Revenue.
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