2015 (3) TMI 509

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..... enalty under Section 112(a) of the Customs Act, 1962 has been imposed by the learned Commissioner (Appeals). 2. Brief facts of the case are that the appellant being a CHA was involved in the importation of one car. On investigation, it was held that the goods are liable to confiscation, duty was demanded and a penalty was also proposed on the importer. But the adjudicating authority did not impos .....

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