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    <title>2023 (5) TMI 230 - DELHI HIGH COURT</title>
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    <description>The Court disposed of the petition challenging penalties imposed under Sections 112 and 112(b)(i) of the Customs Act. Despite the availability of an appeal remedy, the Court directed the Tribunal to consider the appeal without pre-deposit, refraining from expressing any opinion on the impugned order&#039;s merits. The petitioner&#039;s claims of unsubstantiated penalty imposition based on alleged smuggling activities were addressed, emphasizing the need for the Tribunal to independently evaluate the appeal without influence from the Court&#039;s directive.</description>
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    <pubDate>Fri, 17 Mar 2023 00:00:00 +0530</pubDate>
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      <title>2023 (5) TMI 230 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=437423</link>
      <description>The Court disposed of the petition challenging penalties imposed under Sections 112 and 112(b)(i) of the Customs Act. Despite the availability of an appeal remedy, the Court directed the Tribunal to consider the appeal without pre-deposit, refraining from expressing any opinion on the impugned order&#039;s merits. The petitioner&#039;s claims of unsubstantiated penalty imposition based on alleged smuggling activities were addressed, emphasizing the need for the Tribunal to independently evaluate the appeal without influence from the Court&#039;s directive.</description>
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      <pubDate>Fri, 17 Mar 2023 00:00:00 +0530</pubDate>
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