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2018 (12) TMI 1837 - AT - CustomsValidity of SCN - Quantum of penalty - Valuation of imported goods - Fitness/Health Equipments - rejection of declared value - under-invoicing of imports - confiscation - Whether the order of the adjudicating authority insofar as it relates to imposition of lesser penalty than mandatorily prescribed under Section 114A of the Customs Act, 1962, is legal and proper? - HELD THAT:- In this appeal, Revenue has not assailed the impugned order on the ground that quantum of penalty imposed under Section 112(a) & (b) ibid is not corresponding to the gravity of offence. Rather, prayer has been made that mandatory penalty prescribed under Section 114A ibid should not be at a lesser side. Since, the issue involved in the case relates to confiscation of goods and related contravention of the statutory provisions, Section 114A ibid cannot at all be invoked. Appeal dismissed - decided against Revenue.
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