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2018 (9) TMI 677 - HC - CustomsQuantum of penalty - whether the penalty imposed under Section 114AA of the Customs Act is excessive? - Held that:- The appellant’s role was of greater involvement; the CESTAT noted that he was closely associated with Sunny Jain, the mastermind of evasive operation as proprietor of M/s. Dex Logistics - the exercise of jurisdiction by the CESTAT in not reducing the penalty amount further in the appellant’s case is neither unreasonable nor erroneous - appeal dismissed.
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