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2003 (7) TMI 614 - CESTAT, BANGALOREExtract: .......ng the matter back to him, more so when contradictions in the statements and lacunae in investigations are glaring to absolve Alex from the visit of penalty under Section 112 of the Customs Act, 1962. 5. emsp This appeal is therefore, allowed after setting aside only the penalty on Alex Joseph with consequent relief as per law. Ordered accordingly.
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