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2003 (7) TMI 454 - CESTAT, MUMBAIExtract: .......lty is concerned, there has been no attempt on the part of the appellant to mis-declare the goods as no Bill of Entry was filed. Therefore, contravention of provisions of Sec. 111 is not established and as a consequence penalty under Sec. 112 is not justified. I, therefore, set aside the penalty as unsustainable and allow the appeal to this extent.
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