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    <title>2006 (4) TMI 293 - CESTAT, BANGALORE</title>
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    <description>The Tribunal upheld the penalty imposed under Section 112 of the Customs Act, 1962 by the Commissioner of Customs, Bangalore, on the appellant. The Tribunal found the appellant&#039;s involvement in fraudulent activities evident from statements and actions in the case records, despite the absence of a confiscation order. Emphasizing the interconnected nature of proceedings and the appellant&#039;s role in the scheme, the Tribunal concluded that the penalty was justified based on the evidence presented. The appellant&#039;s appeal was rejected, and the penalty imposition was affirmed on 10-4-2006.</description>
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    <pubDate>Mon, 10 Apr 2006 00:00:00 +0530</pubDate>
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      <title>2006 (4) TMI 293 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=118017</link>
      <description>The Tribunal upheld the penalty imposed under Section 112 of the Customs Act, 1962 by the Commissioner of Customs, Bangalore, on the appellant. The Tribunal found the appellant&#039;s involvement in fraudulent activities evident from statements and actions in the case records, despite the absence of a confiscation order. Emphasizing the interconnected nature of proceedings and the appellant&#039;s role in the scheme, the Tribunal concluded that the penalty was justified based on the evidence presented. The appellant&#039;s appeal was rejected, and the penalty imposition was affirmed on 10-4-2006.</description>
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      <pubDate>Mon, 10 Apr 2006 00:00:00 +0530</pubDate>
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