2015 (3) TMI 509

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....l against the impugned order wherein the penalty under Section 112(a) of the Customs Act, 1962 has been imposed by the learned Commissioner (Appeals). 2. Brief facts of the case are that the appellant being a CHA was involved in the importation of one car. On investigation, it was held that the goods are liable to confiscation, duty was demanded and a penalty was also proposed on the importer. ....