2013 (5) TMI 740

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....involved in both the appeals and therefore both are taken up together for disposal. 2. Heard both sides and perused the records. 3. The learned counsel fairly submits that considering the matters are old one, he is only contesting the penalty of Rs.1,00,000/- in Appeal No. C/108/2004 and Rs.1,50,000/- in Appeal No. C/109/2004 imposed under Section 114 (i) of the Customs Act, 1962. The learned co....