2014 (5) TMI 405

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....or the Appellant. Shri O.S. Sodhi, Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. This application is for waiver of duty of Rs. 6,27,68,000/- and equivalent amount of penalty imposed under Section 112A(ii) of the Customs Act, 1962. The applicant is a 100% EOU and they were allowed to import the capital goods, raw material without payment of duty. During audit, a....