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2023 (5) TMI 230 - HC - CustomsLevy of penalty u/s 112 of the Customs Act, 1962 - Smuggling - Seizure of Gold Bars - HELD THAT:- Considering that the petitioner has a remedy of appeal before the Customs Excise and Service Tax Appellate Tribunal, it is not considered apposite to examine the petitioner’s challenge to the impugned order in this petition. However, given the manner in which the penalty has been computed and the financial condition of the petitioner, we consider it apposite to direct the Tribunal to consider the petitioner’s appeal without any pre-deposit. It is clarified that this Court has not expressed any opinion on the merits of the impugned order and the Tribunal shall consider the petitioner’s appeal on merits uninfluenced by any observations made in this order. Petition disposed off.
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