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1971 (12) TMI 46 - HC - CustomsExtract: .......spelt out in these circumstances. Therefore there is no case for any action under Section 113 and 114 of the Customs Act, 1962. The penalty imposed on the petitioner and the fine imposed in lieu of confiscation are, therefore, unjustified. As a consequence, I quash Ex. P6 order of the first respondent. The Original Petition is disposed of as above.
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