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    <title>2017 (11) TMI 788 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the penalty imposed on the appellant under Section 112(b)(ii) of the Customs Act, 1962, as the main party had paid the duty, interest, and penalty. Relying on the decision in Gautam Pukhraj Bafna case, the Tribunal found that the penalty against the co-appellant was not sustainable, leading to the allowance of the appeal with consequential relief. The cross objection was also disposed of accordingly.</description>
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      <description>The Tribunal set aside the penalty imposed on the appellant under Section 112(b)(ii) of the Customs Act, 1962, as the main party had paid the duty, interest, and penalty. Relying on the decision in Gautam Pukhraj Bafna case, the Tribunal found that the penalty against the co-appellant was not sustainable, leading to the allowance of the appeal with consequential relief. The cross objection was also disposed of accordingly.</description>
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