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2007 (1) TMI 396 - AT - CustomsExtract: .......herefore, the Tribunal in the cited judgments clearly held that when goods have been abandoned and totally relinquished, penalty is not leviable under Section 112 of the Customs Act. Therefore, the levy of penalty is not justified. The same is set aside by allowing the appeal with consequential relief if any. (Pronounced and dictated in open Court)
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