COMMISSIONER OF CUSTOMS CENTRAL EXCISE, HYDERABAD Versus MR. VISHWANATHAM PALURU - Customs - CESTAT BANGALORE - Tri - Penalty imposed under Section 112 (a) - Penalty for improper importation of goods - Interpretation of the words that a person is liable to a penalty not exceeding the duty sought to be evaded on such goods or five thousand rupees whichever is greater - Held that - When the words used are not exceeding a particular amount , it does not mean that the amount so specified becomes t................................... Customs - Case Laws
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