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2011 (2) TMI 1052 - CESTAT, MUMBAIPenalty under Sec.112 of the Customs Act - Held that:- Penalty u/s 112 could be imposed if the goods are held liable for confiscation under Sec.111 of the Customs Act. As find that there is no proposal for confiscation in the show-cause notice & also there is no confiscation of the goods in the Order-in-Original passed by the Commissioner of Customs therefore, set aside the impugned order and allow the appeal of assessee.
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