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2008 (9) TMI 639 - CESTAT, MUMBAIExtract: .......s of this adjudicating authority that appellant herein is liable for penalty under Section 112 of the Customs Act, 1962, is totally erroneous. 7. emsp Accordingly, we find that the impugned order to the extent is imposes penalty on the appellant herein is liable to be set aside and we do so. Appeal is allowed. (Pronounced and dictated in the Court)
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