2015 (3) TMI 624

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.... The appellants are in appeals against the impugned order for imposing penalties under Section 112(a) and 114AA of the Customs Act, 1962. 2. Heard both sides. 3. The contention of the appellants is that as the importer has gone to the Settlement Commission and their case has been settled by the Settlement Commissioner vide Order No. 124/2010 therefore, as per the decision of this Tribunal in....