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2003 (5) TMI 146 - AT - CustomsExtract: .......ected for the reasons already recorded, the sine qua non for a penalty under Section 112(b) is not fulfilled in this case. As the cardamom goes out of the purview of Section 111 of the Customs Act, the vehicle will not attract Section 115. In the result, both confiscation and penalty will be set aside, and I do accordingly. The appeals are allowed.
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