Penalty Dispute u/s 112(a) of Customs Act: Appellant Challenges Penalty on Re-exported Goods Cleared Without Contest Previously.

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....Levy of penalty u/s 112(a) of Customs Act, 1962 - contention of appellant is that earlier similar goods were allowed for clearance has not been contested by Revenue - when the goods are allowed to be re-exported, neither redemption fine nor duty was required to be paid. At the same time, penalty is also not to be imposed on the importers. - AT....