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Duty Confirmed and Penalty Imposed for Exemption Claim u/ss 28(2) and 114A of Notification No. 32/2005-Cus.

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....Duty confirmed u/s 28(2) and penalty imposed u/s 114A - claim of exemption under Notification No.32/2005-Cus. dt. 08/04/2005 under the Target Plus Scheme - c.c. copper rods imported by the assessee - AT....