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2004 (1) TMI 201 - AT - CustomsExtract: .......oner has imposed a penalty under Section 112(a) of the Customs Act whereas what was proposed in the show cause notice dated 9-2-2001 was a penalty under Section 114A of the Act. Any penalty beyond the scope of the show cause notice cannot be sustained. 9.In the result, we set aside the impugned order and allow this appeal with consequential relief.
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