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2002 (1) TMI 533 - CEGAT, KOLKATAExtract: .......ate. As the goods have been held not liable to confiscation, we are of the view, by following the ratio of the above decision that penalty cannot be imposed under the provisions of Section 112. As such we set aside the penalty of Rs. 20,00,000/- (rupees twenty lakhs) imposed upon the appellant and allow the appeal with consequential relief to them.
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