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2002 (9) TMI 203 - CEGAT, BANGALOREExtract: .......nfirm the order as regards the recovery of interest under the provisions of the Customs Act. 4. In view of our findings the order as regards penalty under Section 112(a)(ii) of the Customs Act, 1962 as imposed on the present appellant and the order as regards the recovery of interest is set aside and appeal allowed with consequential relief if any.
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