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2004 (9) TMI 423 - AT - CustomsExtract: .......pugned order if the penalty under Section 114A of Customs Act was imposed on Shri Pawan Sachdeva and as per the provisions of Section 114A, no penalty can be imposed under Section 112 of Customs Act, in case penalty is imposed under Section 114A of Customs Act. In view of above discussion, we find no merit in the appeals. The appeals are dismissed.
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