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2023 (10) TMI 294 - AT - CustomsLevy of penalty u/s 112(a) of Customs Act, 1962 - contention of appellant is that earlier similar goods were allowed for clearance has not been contested by Revenue - re-export of goods - HELD THAT:- It is seen from the findings and order in the precedent decision of this Tribunal in the case of Siemens Public Communication Networks Ltd. [2001 (1) TMI 686 - CEGAT, KOLKATA] when the goods are allowed to be re-exported, neither redemption fine nor duty was required to be paid. At the same time, penalty is also not to be imposed on the importers. The penalties imposed in these six appeals are not justified. All the penalties imposed under Section 112(a) of Customs Act, 1962 set aside - appeal allowed.
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