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    <title>2018 (9) TMI 332 - GUJARAT HIGH COURT</title>
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    <description>The court quashed the impugned order-in-original and the appellate order, allowing the petitions. It held that the DGFT exceeded its jurisdiction by demanding customs duty under the guise of imposing penalties and that such recovery should have been pursued by the Customs authorities. The court emphasized that the DGFT&#039;s authority under Section 11(2) is limited to imposing penalties and does not extend to recovering customs duty.</description>
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      <title>2018 (9) TMI 332 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=366596</link>
      <description>The court quashed the impugned order-in-original and the appellate order, allowing the petitions. It held that the DGFT exceeded its jurisdiction by demanding customs duty under the guise of imposing penalties and that such recovery should have been pursued by the Customs authorities. The court emphasized that the DGFT&#039;s authority under Section 11(2) is limited to imposing penalties and does not extend to recovering customs duty.</description>
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      <pubDate>Tue, 28 Aug 2018 00:00:00 +0530</pubDate>
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