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2020 (12) TMI 539 - HC - CustomsImposition of penalties - violation of Principles of natural justice - invocation of of Section 112 (a) and Section 112(b) of the Customs Act, 1962 simultaneously - denial of cross-examination of the panchas and other witnesses - HELD THAT:- The tax appeal under Section 130 of the Customs Act, 1962 and Section 35 G of the Central Excise Act, 1944 is ordered to be admitted on the substantial questions of law. Issue Notice to the respondent.
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