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2006 (2) TMI 445 - CESTAT, NEW DELHIExtract: .......for confiscation under Section 111(m) of Customs Act. Therefore, penalty under Section 112(a) was correctly imposed. We agree with the finding given by the lower authorities. 6. emsp We, therefore, see no merit in any of the contention raised by the appellant. The appeal is therefore rejected. (Pronounced and dictated in the open Court on 7-2-2006)
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