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2005 (10) TMI 320 - CESTAT, NEW DELHIExtract: .......er related to the smuggled vegetable oil. Mere mention of telephone number against the slip of Rajaram does not make the appellant liable for any penalty under Section 112 of the Customs Act. Therefore, the impugned order imposing the penalty on appellant is not sustainable, hence set aside. The appeal is allowed. (Order dictated in the open Court)
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