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2003 (7) TMI 134 - AT - CustomsExtract: .......t be upheld, the penalty under Section 112 of the Customs Act, 1962 cannot be sustained. (h) Liability of payment of interest at 24 is not sustainable, since Notfn. No. 160/92-Cus. does not contain a condition to that effect. 3. In view of the findings arrived herein, the order is set aside and appeal allowed with consequential benefit, as per law.
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