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2020 (10) TMI 1073 - HC - CustomsImposition of penalty - principal argument of Revenue is that by virtue of the proviso to Section 114A of the Act, 1962, separate penalty cannot be imposed on the person under Section 112 of the Act when the very same person has been penalized under Section 114A - HELD THAT:- Whether redemption in the redemption fine and penalty was justified or not is essentially a finding of fact and no material has been adduced by the Revenue to establish that the order of the Tribunal was perverse. Appeal dismissed.
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