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2022 (11) TMI 5 - AT - CustomsLevy of penalty - Generalia specialibus non derogant - levy of special penalty over general penalty - scope of provisions of Section 114A and provisions of Section 112 of Customs Act - HELD THAT:- As per proviso under Section 114A of the Customs Act, 1962, penalty could not be imposed under this section if the same has been imposed under Section 112(a). Since in his order, the Commissioner has held the goods liable for confiscation under Section 111(d) and (o) of the Customs Act and confiscated them and allowed them to be released on redemption fine, it is found that the Commissioner perfectly justified in imposing penalty under Section 112(a) on the respondent. Once he has imposed penalty under Section 112(a), in view of the proviso, penalty under Section 114A cannot be imposed. Appeal filed by the Revenue is dismissed.
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