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2014 (5) TMI 633 - AT - CustomsConfiscation of goods - Mis declaration of goods - Penalty - Held that:- As the goods are freely importable as per Import-Export Policy 2009. Therefore goods are not liable for confiscation under Section 111(d) of the Customs Act, 1962. Therefore, no penalty under Section 112 of the Customs Act is leviable - Decided against Revenue.
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