2013 (8) TMI 729

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.... of the amount of penalty imposed by the adjudicating authority on the appellant under the provisions of Section 112(b) and Section 114(i) of the Customs Act, 1962. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the issue involved in this case is regarding the illegal diversion of muriate of potash (MOP). The appellant herein is distributor of Indian Pota....

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....lties imposed by the adjudicating authority on the appellant under Section 112(b) of the Customs Act, 1962 may not be applicable as the appellant has not been shown as having imported the goods. 5. As regards the penalty under Section 114(i) of the Customs Act, 1962, we are of the view that the appellant has not made out the case and all the defences taken by him need to be gone into detail which....