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2002 (2) TMI 816 - AT - CustomsExtract: .......selves liable to confiscation under Section 112, penalty can be imposed. The fact that it should actually be present for confiscation is not reflected in that section. I, therefore, do not find it necessary to go into that question. I reduce the penalty of Rs. 50,000/- to a nominal one, viz. Rs. 5,000/- and dispose of the appeal on the above terms.
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