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2002 (9) TMI 573 - AT - CustomsExtract: .......enalty has been imposed under Section 112(a). We note that penalty under Section 112(a) can be demanded only from the importer. We hold that no evidence has been adduced to prove that the appellant was the importer and imposition of penalty also set aside. 7. emsp In view of the above findings, the stay petitions as well as the appeals are allowed.
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