2014 (1) TMI 211

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....ridhara Raman, Special Counsel PER : G Raghuram The order dt. 26.3.2013 of the learned Single Member has referred for our consideration and resolution the conflict apparently arising from decisions in S.K. Colombowala Vs Commissioner of Customs (Import), Mumbai 2007 (220) ELT 492 (Tri.-Mumbai), and of a Division Bench in KI International Ltd. Vs Commissioner of Customs, Chennai 2012 (282) EL....

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....pellant is entitled to succeed and the impugned order of penalty (imposed by the adjudicating authority and confirmed by the Commissioner) liable to be set aside for other and independent reasons and on the basis of other binding precedents. 3. In the light of the submissions and in particular since the later decision in KI International Ltd. is canvassed for its correctness and vitality in an ....