2018 (12) TMI 449

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....et Singh, Sr. Standing Counsel Ms.Sulani Mathur, Adv.   O R D E R The question of law asserted herein is that the penalty imposed on the appellant under Sections 112 and 117 of the Customs Act, 1962 which were to the tune of Rs. 73,000/- and Rs. 50,000/- are not justified. It is contended that the CESTAT fell into error in summarily rejecting the appellant's invoking second proviso t....