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2001 (10) TMI 139 - AT - CustomsExtract: .......ing that some omission or commission of the CHA rendered the goods liable to confiscation. No such finding is forthcoming in the impugned order. For these reasons, the order of the Commissioner imposing penalty on the appellant under Section 114 of the Customs Act cannot be sustained. Therefore, I set aside the impugned order and allow this appeal.
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