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    <title>2014 (5) TMI 56 - CESTAT AHMEDABAD</title>
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    <description>The judge set aside penalties imposed on importers and their employees under section 112(a) of the Customs Act 1962 for defrauding customs duty, citing lack of liability due to prior payment of customs duty and interest. Precedents were referenced to support the decision, ultimately allowing the appeals in favor of the importers and their employees. The judgment, issued on 4.4.2014, provided relief to the appellants by overturning the penalties imposed.</description>
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      <description>The judge set aside penalties imposed on importers and their employees under section 112(a) of the Customs Act 1962 for defrauding customs duty, citing lack of liability due to prior payment of customs duty and interest. Precedents were referenced to support the decision, ultimately allowing the appeals in favor of the importers and their employees. The judgment, issued on 4.4.2014, provided relief to the appellants by overturning the penalties imposed.</description>
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