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2011 (1) TMI 1081 - AT - CustomsPenalty under Section 112 of Customs Act - contention of appellant is that in the earlier adjudication order a penalty of Rs. 50,000/- was imposed which was increased to Rs. 1.00 lakh in the remand proceeding - Held that:- As there is no omission or commission on the part of the present appellant which makes him liable for penalty under Section 112 of Customs Act. The impugned order in respect of the present appellant is set aside and appeal in this regard is allowed.
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