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2007 (7) TMI 544 - AT - CustomsExtract: .......96. Ld. Commissioner (Appeals) dropped penalty by giving the ldquo benefit of doubt rdquo to the respondents. We have no doubt in our mind and we hold that, on the facts of this case. Section 114A of the Customs Act is not applicable to the respondents. In the result, the appeal of the Revenue gets dismissed. (Dictated and pronounced in open court)
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