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2007 (10) TMI 65 - CESTAT, NEW DELHIIf any person acquires confiscable goods penalty not exceeding the duty sought to be evaded on such goods or Rs. 5000 whichever is greater is imposable – Under Section 112(b)(ii) Custom Act penalty could not have been less than Rs. 5000 so impugned order of imposing penalty Rs. 2000 is set aside
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