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Penalty Imposed on Importer for Customs Act Violation u/s 112(a) Aligns with Similar Cases.

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....Penalty u/s 112(a) of the Customs Act, 1962 - The admitted act of the importer amounts to a clear omission, for which penalty under Section 112(a) ibid. appears to be correct. This is also for the reason that similar penalty was imposed on the other co-noticees, who appear to have accepted the same without agitating further. - AT....

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