2013 (1) TMI 418

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....When this matter was called out, I find that department has filed an appeal for setting aside the impugned order which has held that the respondent assessee in this case is not liable to be penalised under the provisions of Section 112 (a) and (b) of the Customs Act, 1962.   2. After hearing the learned Additional Commissioner (A.R.), I find that the adjudicating authority has imposed pena....