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2017 (5) TMI 1123 - AT - CustomsPenalty u/s 114(iii) of the CA, 1962 - IEC code - Held that: - Provisions of Section 114 of the CA, 1962 will not be applicable in this case as just introducing to a person who enabled the main accused/appellant to get I.E. Code by any stretch of imagination does not call for imposing penalty u/s 114 (iii) of the CA, 1962 - penalty set aside - decided in favor of appellant.
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