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2006 (4) TMI 401 - CESTAT, NEW DELHIExtract: .......onfiscation under Section 111(o) of the Customs Act. The appellants are also liable for penalty for non-fulfillment of post importation condition under Section 112(a) of the Customs Act. Therefore, we do not find any infirmity in the Order of the adjudicating authority. We, accordingly, reject the appeal. (Dictated and pronounced in the Open Court)
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