Insertion of new section 114A

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....14 of the Customs Act, the following section shall be inserted, namely:- "114A. Penalty for short-levy or non-levy of duty in certain cases Where the duty has not been levied or has ....

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.... or interest so determined: Provided that where the duty or interest determined to be payable is reduced or increased by the Commissioner (Appeals), the Appellate Tribunal or, as the case may....