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2001 (12) TMI 167 - CEGAT, NEW DELHIExtract: .......ences. 14. In view of the discussion made above, the appellant, in our view, could not be penalised under Section 112(a) and (b) of the Customs Act, 1962. Therefore, the impugned order of the Commissioner of Customs qua the appellant cannot be sustained and the same is ordered to be set aside. The appeal of the appellant stands accordingly allowed.
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