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2002 (10) TMI 218 - AT - CustomsExtract: .......s of this case, no cause for confiscation of the goods under Rule 111(m). When there is no cause for a demand of duty under Section 28 of the Customs Act then penalty as imposed under Section 114A cannot be upheld. Order on the same are therefore required to be set aside. 5. In view of our findings, the order is set aside and the appeal is allowed.
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