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2006 (9) TMI 331 - CESTAT, MUMBAIExtract: .......nd the transportation of the concealed foreign currency which has been confiscated, is established so as to visit the appellant with a penalty under Section 114 of the Customs Act. 3. emsp We, therefore, set aside the impugned order in so far as it relates to imposition of penalty on the present appellant, and allow this appeal. (Dictated in Court)
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