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2003 (12) TMI 496 - CESTAT, MUMBAIExtract: .......t. Voluntary participation on part of the appellant contributing to removal of imported goods out of Customs Act without payment of duty is not established as regards this appellant. 5. emsp Penalty of Rs. 5,000/- as imposed on this appellant under Section 112(b) is therefore not upheld and is set aside. 6. emsp Consequently this appeal is allowed.
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