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2002 (12) TMI 163 - CEGAT, NEW DELHIExtract: ....... to be confiscated under Section 111(d) of the Customs Act nor any penalty could be imposed under Section 112 of the Act on the appellant. Therefore, the impugned order against the appellant cannot be sustained and is set aside. 7. As a result, the appeal of the appellant stands accepted with consequential relief, if any, permissible under the law.
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