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2000 (10) TMI 481 - CEGAT, CHENNAIExtract: ....... finding on this submission of the ld. Advocate as also the fact that M/s. Bangalore Sales Corporation is not in appeal before us. 7. emsp In view of our findings, the appeal of the appellant before us M/s. Dhevi Super Leathers is allowed, by setting aside the penalty imposed on them under Section 114A of the Customs Act, 1962. Ordered accordingly.
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