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2001 (4) TMI 135 - AT - CustomsExtract: .......find no reasons for imposition of penalty under Section 112(a), for the reasons of misleading the Tribunal , if at all the Tribunal has been mis-led. The orders of fine, penalty and duty are therefore required to be set aside and goods under import can be cleared on EPCG scheme. 7.In view our findings, this order is set aside and appeal is allowed.
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