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2005 (3) TMI 591 - CESTAT, MUMBAIExtract: .......side with consequential relief of refund of an amount equivalent to 25 , which has been deposited. 9. emsp However, imposition of penalty on the Managing Director under Section 112(a) and (b) of the Customs Act, 1962 is upheld. 10. emsp Accordingly, company appeal is allowed. Appeal filed by the Managing Director is dismissed. (Pronounced in Court)
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