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2019 (1) TMI 782 - AT - CustomsQuantum of penalty imposed under Section 114A of the Customs Act, 1962 - Section 28 and 28A of the Customs Act, 1962 - Held that:- The issue involved is no longer res-integra and this tribunal has constantly taken the view the penalty imposed under Section 114A will be equivalent duty demanded under Section 28 or interest demanded under Section 28AA - appeal dismissed - decided against Revenue.
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