2018 (4) TMI 852

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..... Per S.K. Mohanty: Imposition of penalty under Section 112 (b) of the Customs Act, 1962 is subject matter of present dispute. In this case, for non - fulfilment of the conditions of notification no.12/2012 - CE dated 17.03.2012, the Original Authority had proceeded against M/s. Andslite Pvt. Ltd. and its Director, Shri P. Saravanas for confirmation of duty demand and for imposition of penal....