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2002 (4) TMI 765 - CEGAT, NEW DELHIExtract: ....... to attract confiscation under Section 111(d). Penalty is attracted only if the goods had been rendered liable for confiscation. Since the goods were not liable for confiscation the penalty imposed is also unsustainable. 6. emsp In view of our findings above, the impugned order is set aside and appeals are allowed with consequential relief, if any.
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