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2003 (10) TMI 232 - AT - CustomsExtract: .......any merits and deserves to be rejected. 5. So far as the other ground viz. non-imposition of penalty under Section 112, is concerned, we note that, the penalty imposed under Section 114A of the Act is adequate and, therefore, there appears to be no case for imposition of a separate penalty under Section 112. 6. The appeals are accordingly rejected.
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