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1996 (8) TMI 230 - CEGAT, NEW DELHIExtract: .......is to be a fit case to impose penalty on the respondents. Non-imposition of penalty in a glaring case of deliberate misdeclaration of value as in this case is inconsistent with law. In the circumstances referred to above, penalty of Rs. 25,000.00/- is imposed on the respondents under Section 112 of the Act. The appeal is allowed as indicated above.
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