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2023 (9) TMI 1201 - HC - CustomsDelay of 10 years in approaching this court - Time Limitation - SCN issued in 2001 but the order itself has been passed only in 2007 - jurisdiction of officer passing the impugned order - Imposition of dual penalties - rectifiable error or not - HELD THAT:- Section 11(2) of Customs Act in terms of which this penalty has been imposed, prescribes a range between Rs. 10,000/- to five times the value of the goods. The CIF value in this case is Rs. 85,65,953/- and hence, going by the book, the office could have imposed penalty of five times of the aforesaid sum. He has however, restricted himself to less than twice the value of the goods. There is thus no apparent rectifiable error. Petition dismissed.
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