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2021 (10) TMI 998 - SC - CustomsLevy of penalty - belated reopening of the case - Violation of principles of natural justice - detailed discussion not made - Imposition of penalty - HELD THAT:- There is lack of discussion and in-depth examination in light of the defence raised, inter alia, referring to worldwide operations and that the employees were working under supervision of the joint venture partner. Keeping in mind the statement made on affidavit that the appellant(s) has withdrawn from Indian market and have no active business operations in India anymore and that the appellant(s) have already deposited ₹ 38 crores covering the principal amount and possibly the part of statutory interest component, we are inclined to set aside the order imposing penalty on the appellant(s) in the peculiar facts of the present case. This order shall not be treated as precedent in any other case. These appeals partly succeed and the order of penalty is set aside.
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