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2003 (1) TMI 563 - CEGAT, NEW DELHIExtract: .......n the appellants under Section 112 of the Customs Act could also be legally imposed. Therefore, the impugned order of the learned Commissioner (Appeals) to the extent to which it has been challenged in these appeals by the appellants is set aside. The appeals of the appellants are allowed with consequently relief, if any, permissible under the law.
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