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2003 (12) TMI 162 - CESTAT, BANGALOREExtract: ....... the appellant was found to be transporting and carrying the smuggled gold liable for confiscation, he has been correctly held liable for penalty under Section 112 of Customs Act, 1962. (d) The order of the lower authority is to be upheld as no merits in the grounds taken are found in the appeal. 3. In view of the findings, the appeal is dismissed.
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