2021 (8) TMI 542
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....omathi, Authorized Representative for the Respondent ORDER : Heard Shri G. Derrick Sam, Learned Advocate appearing for the appellant and Ms. K. Komathi, Learned Departmental Representative appearing for the Revenue. 2. The only issue is whether the Revenue was justified in imposing redemption fine under Section 125 (1) of the Customs Act, 1962 and penalty under Section 112(a)(i) of the Customs ....




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