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2017 (8) TMI 1513 - CESTAT NEW DELHIPenalty on CHA u/s 112(a) of the Customs Act, 1962 - Misdeclaration of MRP/RSP for the said goods - Held that:- In any case, on the very same set of facts proceedings have been initiated against the appellant under CBLR, 2013. The said proceedings concluded by the order dated 19-4-2016 issued by Commissioner of Customs (General), New Delhi - in view of categorical finding of the Licensing Authority on the activities of the appellant, which are on the same set of facts involving the same importation, penal action under Section 112(a) of the Customs Act is not legally sustainable. There is no justification for a penal proceedings against the appellant resulting in penalty under Section 112(a) of the Customs Act, 1962 - appeal allowed - decided in favor of appellant.
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