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2005 (4) TMI 510 - CESTAT, CHENNAIExtract: .......ion under Section 113. It would follow that the essential requirement for a penalty under Section 114 of the Customs Act was not fulfilled in the case of the appellant. 10. emsp For the reasons already noted, the penalty on the appellant is set aside and this appeal is allowed. (Operative part of the order was pronounced in open Court on 19-4-2005)
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