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2002 (3) TMI 152 - AT - CustomsExtract: .......act brings to the next point that there was no provisions for penalty under Section 112 of the Customs Act, 1962 to a situation of this kind. The Commissioner has not found that that the goods are liable to confiscation and we are unable to see that this section applies. 8. Appeals are therefore accordingly allowed and the impugned order set aside.
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