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2006 (5) TMI 288 - CESTAT, NEW DELHIExtract: .......tself shows the mala-fide intention of the appellant. To my mind penalty imposed on the appellant under Section 114 of the Customs Act, 1962 is just and no interference, is required. 8. emsp In view of the above facts and circumstances mentioned, the appeal is liable to be dismissed. Appeal is dismissed. (Dictated and pronounced in the Open Court.)
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