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2007 (2) TMI 165 - AT - CustomsAssessee fraudulently obtained transferability endorsements from the licensing authority, for transfer of Advance license – For this violation assessee cannot be penalized, however Customs officer could have preferred appeal to the appellate authority u/s 18 of the FTDR Act - Where the action proposed u/s 111 stands dropped by commissioner, there is no question of invoking Section 112 for imposing penalty – Moreover there is no confiscation because subject goods were not imported by assessee
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