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2006 (11) TMI 448 - CESTAT, NEW DELHIExtract: .......ovisions of Section 111(o) of the Customs Act, 1962 is unsustainable. The confiscation is set aside. Since the confiscation is set aside the penalty imposed on the appellant is also liable to be set aside. 10. emsp Accordingly, the impugned order is set aside and appeal allowed with consequential relief. (Pronounced in the open court on 13-11-2006)
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