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2006 (3) TMI 542 - CESTAT, NEW DELHIExtract: .......anging finance for provisional release does not violate the provisions of Section 112 of the Customs Act, for which penalty could have been imposed under Section 112 of the Customs Act. Therefore, the penalty imposed on Shri Debdeep Sinha is set aside. 9. emsp Both the appeals are disposed of accordingly. (Dictated and pronounced in the open Court)
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