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2006 (7) TMI 376 - AT - CustomsExtract: .......set aside. (g) Once confiscation under section 111(m) is not upheld, there can be no redemption fine and or penalty called for under section 112(a) of the Customs Act 1962. The same is to be set aside. 3.2 emsp In view of the findings the orders impugned are set aside. 3.3 emsp Consequently the appeals are allowed. (Pronounced in Court on 4-7-2006)
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