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2010 (4) TMI 966 - CESTAT MUMBAIExtract: .......enal action under Section 114A inasmuch as both the provisions operate in the same factual matrix. Therefore penalty to the extent of Rs. 2,20,108/- is upheld under Section 114A of the Customs Act. The penalty under Section 114 is set aside in view of the fifth proviso to Section 114A. 7. emsp The appeal is disposed of as above. (Dictated in Court)
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