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2003 (11) TMI 217 - CESTAT, NEW DELHIExtract: .......Exporters Pvt. Ltd., has held that the export goods (showing inflated value) cannot be confiscated under Section 113(d) of the Customs Act. Following the said judgment, we hold that the penalties imposed cannot be sustained and are required to be set aside. Accordingly, we allow the appeals and the penalties imposed on the appellants are set aside.
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