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2014 (11) TMI 660 - PUNJAB & HARYANA HIGH COURTFraudulent claims of duty drawbacks - Mis declaration of goods - Imposition of penalty u/s 114 - Held that:- Following decision in M/s Contessa Commercial Co. (P) Limited Versus Commissioner of Customs (Preventive) Customs House, Central Revenue Building, the Mall, Amritsar [2014 (11) TMI 298 - PUNJAB AND HARYANA HIGH COURT] - where it was held that charges levelled in the show cause notice stood established against the appellants - Since facts of the case was similar - Therefore, decided against assessee.
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