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2004 (4) TMI 215 - AT - CustomsExtract: .......aircraft to its initial place of hiding in the grass. Therefore, the ingredients contained in Section 112(a) and (b) of the Customs Act, are attracted and Shri Godambe was rightly penalised by the Commissioner. 9. In view of the discussions above, I hold that the appeals filed by both the appellants are without any merits and the same are rejected.
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