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2020 (3) TMI 40 - HC - CustomsImposition of penalty u/s 114AA of the Customs Act, 1962 - goods in question are liable to be confiscated and also disallowed the duty drawback to the respondent - the Tribunal held that, since penalty has already been imposed under Section 114AA, the contention of the Revenue that the penalty should have been imposed under Section 114, deserves no merit - HELD THAT:- We do not think that any of the questions of law raised deserve merit for consideration in this appeal filed under Section 130 of the Customs Act, 1962. The original authority has issued show cause notice proposing imposition of penalty under Section 114AA of the Act. The order of the original authority would also reveal that penalty was imposed only under Section 114AA, based on the show cause notice issued and the explanation received. If the authority was having the opinion that penalty ought to have been imposed under Section 114, they could have taken appropriate steps to the extent if any permissible under law. The appeal filed before the Tribunal challenging the order, by contending that the penalty ought to have been imposed under Section 114, cannot be sustained as lawful - Appeal dismissed.
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