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2001 (7) TMI 962 - CEGAT, BANGALOREExtract: .......n no duty demand, as made out in the order could be confirmed. When no duty demand is being confirmed, the question of penalty under Section 114A and or Section 112 of Customs Act, 1962 as imposed does not arise. The orders of duty and penalty are required to be set aside. 4. emsp In view of our findings, the Order is set aside and appeals allowed.
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