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2017 (3) TMI 1589 - HC - CustomsConfiscation - redemption fine - penalty - Whether the Tribunal was justified in holding that a case for penalty/confiscation under Sections 111 and 112 of the Customs Act is made out on the facts brought on record by the Revenue? Held that: - the Department has failed to establish that the finding which has been arrived at by the Tribunal is wrong - confiscation/penalty order by Tribunal upheld - appeal dismissed.
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