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2005 (12) TMI 298 - AT - CustomsExtract: .......While doing so the Commissioner analysed the role of each of the persons. He holds that these persons not only handled the contraband but also took active part in smuggling. That’s the reason why he cites both sections 112(a) and (b) of the Customs Act. We do not see any infirmity in his finding. 32. The appeals are accordingly rejected.
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