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2005 (9) TMI 427 - CESTAT, BANGALOREExtract: ....... in the OIO. The same is liable to be set aside. In view of this finding, the goods imported are not liable for confiscation. The appellants are not liable for penalty under Section 112(a) of the Customs Act. Hence we allow the appeals with consequential relief. (Operative portion of this order was pronounced in open Court on conclusion of hearing)
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