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    <title>2017 (10) TMI 1325 - CESTAT AHMEDABAD</title>
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    <description>The appellant contested a penalty imposed under Section 114 AA of the Customs Act, 1962 for illegal import of poppy seeds. Despite denying direct involvement, evidence showed appellant&#039;s connections to individuals in the illegal import scheme. The appellate tribunal upheld the penalty imposition, rejecting appellant&#039;s arguments and reliance on case laws. The adjudicating authority acted independently in assessing the case, leading to the rejection of the appeal.</description>
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      <description>The appellant contested a penalty imposed under Section 114 AA of the Customs Act, 1962 for illegal import of poppy seeds. Despite denying direct involvement, evidence showed appellant&#039;s connections to individuals in the illegal import scheme. The appellate tribunal upheld the penalty imposition, rejecting appellant&#039;s arguments and reliance on case laws. The adjudicating authority acted independently in assessing the case, leading to the rejection of the appeal.</description>
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