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2007 (3) TMI 505 - AT - CustomsExtract: .......ch of condition (v) rendered the goods liable for confiscation under Section 111(o) and the importer liable for penalty under Section 112(a). A view to this effect was taken by this Tribunal in the cases cited by ld. Counsel. 6. emsp In the result, the impugned order gets set aside and this appeal is allowed. (Dictated and pronounced in open court)
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