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Commissioner of Customs, Bangalore Versus M/s 3d Networks Pvt. Ltd. (Now M/s. Wipro Ltd.) M/s Gokul Jewellers

2016 (10) TMI 128 - CESTAT BANGALORE

Quantification of penalty imposed under Section 114A of Customs Act, 1962 - whether penalty imposed should be equal to the duty determined plus interest so determined? - Held that: - The Commissioner was not in a position to determine the interest am .....

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upon - penalty under Section 114A should be equal to the duty or the interest so determined - appeal rejected - decided against Revenue. - C/26707/2013-SM, C/26712/2013-SM - Final Order Nos. 20726 & 20727/2016 - Dated:- 29-8-2016 - Shri S. S. Garg, J .....

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hich a bunch of appeals filed by the Revenue were rejected and the Order-in-Original was upheld. Since the similar issue is involved in both the appeals and, therefore, both the appeals are being disposed of by this common order. 2. Heard both the pa .....

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. In both the cases, the learned adjudicating authority has imposed penalty under Section 114A, being equal to the differential duty determined in the impugned order. Section 114A provides for levy of penalty equal to the duty or interest payable by .....

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Section 114A should be equal to the duty or the interest so determined. The learned Commissioner (Appeals) relied upon the Tribunal decision in the case of Bharathi Airtel Ltd. & Others Vs. C.C., Bangalore [2012 (286) E.L.T. 270 (Tri.-Bang.)]. Th .....

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to be demanded. Apparently, the duty demand itself was to be determined subject to the outer limit of amounts mentioned in the show-cause notices. The interest payable depends not only on the duty so determined but also the actual date of payment of .....

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