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2008 (6) TMI 452 - CESTAT, MUMBAIExtract: .......ine for contravening the provisions of Section 111(d) of the Customs Act, 1962 and imposition of penalty under Section 112 ibid are not warranted. The same are set aside. 10. emsp The impugned order passed by the Commissioner is modified to the above extent. The appeal filed by the appellants is partially allowed. (Pronounced on 25-6-2008 in court)
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