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2003 (8) TMI 423 - AT - CustomsExtract: .......) emsp Since the liability for confiscation under Section 111(d) and 111(m) is not being upheld in the facts of this case, there is no case and/or cause for invoking the penal clause under Section 112(a). The confiscation and redemption fines and penalties cannot be upheld. 7. emsp In view of our findings, the order is set aside and appeal allowed.
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