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2022 (10) TMI 967 - SC ORDERLevy of penalty - Wrong mentioning of the Section - case would fall under Section 114(i) or 114(iii) of the Customs Act? - HELD THAT:- Learned ASG is not in a position to satisfy the Court how the case would fall under Section 114(i) of the Customs Act, as claimed. Nothing has been pointed out how the goods can be said to be prohibited goods. Even otherwise, it is required to be noted that there is a clear finding recorded by the learned Tribunal and confirmed by the High Court that the respondent did not claim any draw back benefit. When the Revenue is not in a position to even satisfy this Court that the case would fall under Section 114(i) of the Customs Act and, even according to the Revenue, the case would not fall under Section 114(iii) of the Customs Act, we see no reason to interfere with the impugned judgment passed by the High Court as well as that of the Tribunal. Appeal dismissed.
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