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2001 (7) TMI 181 - AT - CustomsExtract: ....... foreign origin valued at Rs. 33,800/- are liable to be released to the appellant. The order imposing of penalty of Rs. 20,000/- by the original authority under Section 112(b) of the Customs Act, 1962 and reduced to Rs. 10,000/- by the lower appellate authority is also set aside. The appeal is allowed with consequential relief. Ordered accordingly.
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