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2006 (3) TMI 461 - CESTAT, KOLKATAExtract: .......Act, 1962 is wrong and such an order is liable to be set aside. Since the confiscation is set aside, consequent penalty imposed under Section 112 is also liable to be set aside. 6. emsp In view of the above facts and circumstances, the impugned order is liable to be set aside and I do so. Appeal allowed. (Dictated and pronounced in the open Court.)
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