2007 (7) TMI 176

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.... "Whether the Hon'ble Tribunal has erred in holding that the confiscation and the imposition of penalty is absolutely wrong and untenable though indisputably there is violation of EXIM Policy 2004-2009 which attracts Sections 111(d), 112 of the Customs Act." 2. The short controversy raised in this appeal is whether penalty can be imposed only on the ground that assessee has not produced pre-in....