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2002 (1) TMI 1236 - CEGAT, BANGALOREExtract: .......ch preparation, even if it is assumed for the sake of arguments that the appellant has abetted in this case of export. 7. emsp In view of my findings, the penalty is on the appellant, under Section 114 of the Customs Act, 1962 cannot be sustained and therefore the same are set aside and the appeal allowed with consequential relief to the appellant.
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