2024 (12) TMI 1045

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..... ration of the goods - levy of mandatory penalty under Section 114A of the Customs Act, 1962 - it was held by CESTAT that 'As the respondent imported Bed sheets which are having merit classification under CTH 6304 of the Customs Tariff Act, in these circumstances, the charge of suppression of facts is not sustainable against the respondent.' HELD THAT:- There are no reason to interfere with .....

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