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2004 (9) TMI 428 - CESTAT, MUMBAIExtract: .......udicator has not held him liable to a penalty under Section 112 of the Customs Act, 1962 as regards the Contributed gold or/and that the vessel was under control of his son for normal business. No case is found on merits to set aside the appreciation. 3. emsp The appellant is absent, the appeal is therefore dismissed for non-prosecution and merits.
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