2017 (12) TMI 1385

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..... i Govind Dixit, Authorized Representative (DR) - for the Respondent. ORDER Per. S.K. Mohanty :- This appeal is directed against the impugned order dated 26/06/2013 passed by the Commissioner of Customs, New Delhi. 2. Brief facts of the case are that the appellant had imported Mobile Phones and filed the bills of entry, claiming exemption from levy of special Additional duty of customs under No .....

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..... sides and perused the case records. 6. The short question involved in this appeal for consideration by the Tribunal is, whether the Adjudicating Authority is legally correct in imposing penalty equal to the duty by invoking the provisions of Section 114A ibid, in view of the fact that the entire duty alongwith interest and 15% of the penalty amount were deposited within one month from the date o .....

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..... n other words, upon deposit of duty alongwith interest and 15% of penalty, the proceedings have to be closed for statistical purpose and there was no scope for any further penalty. In the present case, since, the amount of Rs. 12,38,400/- deposited in the form of bank guarantee before the adjudication of matter was en-cashed and amount was in the Government's account before adjudication of the mat .....

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