Penalties u/s 112(b)(ii) Not Imposed as Duties Paid Before Show Cause Proceedings in Customs Case.

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....Penalty u/s 112(b)(ii) of the CA, 1962 - in view of the fact that the differential duty along with interest was paid before initiation of the show cause proceedings and such amount was appropriated into the Government account in the adjudication order, penalties cannot be imposed - AT....