2005 (10) TMI 351

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....dent. [Order per : P.G. Chacko, Member (J) (Oral)]. - The Commissioner has demanded differential duty of over Rs. 5 lakhs from the appellants in respect of two consignments of concrete paving blocks imported by them in June 2000. This demand is consequential to enhancement of value of the goods on the basis of domestic market price of the goods in the country of exportation (UAE). In respect of....

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....ct, 1962. In this connection, it is submitted by the Consultant that the said penalty was not warranted in this case as the show cause notice was issued under Section 124 of the Customs Act, 1962 and not under Section 28. The basis of' this submission is that any penalty under Section 114A of the Act is relatable only to a demand of duty under Section 28(2) of the Act. Learned SDR, again, is falli....