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2001 (6) TMI 98 - AT - CustomsExtract: .......een stipulated. (c) When no duty demands are not being upheld, the penalties under Section 117 of Customs Act also are not required, the same are required to be set aside. 3. In view of our findings the appeals are allowed, as remanded, for redetermination of the duties, interest, penalties as applicable, as per law. Appeal disposed of accordingly.
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