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2023 (12) TMI 1020 - CESTAT KOLKATANon-imposition of penalty under section 114A of CA - not demanding interest from the respondent - HELD THAT:- The adjudicating authority has held that the goods are liable for confiscation and imposed redemption fine and penalty under section 112(a) of the Customs Act, 1962. Further, the adjudicating authority has relied on the judicial pronouncement of this Tribunal in the case of S.S.Impex where redemption fine was imposed @ 19.5% and penalty @ 7.8% on the value re-fixed. There are no infirmity in the impugned order and the same is upheld - appeal dismissed.
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