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2009 (7) TMI 1117 - CESTAT BANGALOREExtract: .......implicate the appellant, we are of the considered view that the impugned order which upholds the imposition of penalty u/s 112(a) of the Customs Act, 1962 is unsustainable. 6. Accordingly, for the foregoing reasons, the impugned order is liable to set aside and we do so. The appeal is allowed with consequential relief, if any. (Pronounced in Court)
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