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2000 (4) TMI 140 - CEGAT, NEW DELHIExtract: .......r Duli Chand s blood, to save himself, we do not find anything wrong in taking the help of an Advocate. 5. In view of what has been stated above, we quash that part of the order of the Commissioner wherein appellant Duli Chand has been found liable to pay penalty under Section 112(b) of the Customs Act. The appeal is disposed of in the above terms.
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