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2006 (5) TMI 432 - AT - CustomsExtract: .......114A was brought on the statute book w.e.f. 28-9-1996. The penalty under Section 114A of the Customs Act cannot be imposed on imports made retrospectively, i.e. the date before 28-9-1996. The penalty is not sustainable on this account also. 5. emsp In view of the above findings, the penalty is set aside and the appeal allowed. (Pronounced in Court)
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