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2007 (4) TMI 490 - CESTAT, CHENNAIExtract: ....... out any such case. A penalty under Section 114A can be imposed on a person where any duty of Customs has been determined under Section 28(2) of the Act to be paid by him. The impugned order has not made any such determination. 4. emsp In the result, the appeal is dismissed. (Operative portion of the order was pronounced in open Court on 17-4-2007)
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