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2022 (3) TMI 417 - AT - CustomsLevy of pealty - absolute confiscation - Smuggling - Gold - non-compliance of section 129 (e) of Customs Act, 1962 - pre-deposit of 7.5% of duty/penalty not complied - HELD THAT:- The original adjudicating authority has not order any demand of duty. However, penalty of ₹ 4,00,000/- has been imposed upon the appellant. The amount of ₹ 75,000 + 40,000 as has already been deposited by the appellant is definitely more than 7.5% of the aforesaid amount of penalty. Hence, it is held that Commissioner (Appeals) has committed an error while not considering the aforesaid amount already deposited by the appellant as the amount of pre-deposit of 7.5 % of the penalty. Commissioner (Appeals) is directed to afford the proper opportunity of personal hearing to the appellant and to decide the appeal on merits of the case - Appeal allowed by way of remand.
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