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2004 (8) TMI 243 - AT - CustomsExtract: .......s any allegation to this effect raised against him in the relevant show cause notice. Therefore, the provisions of Section 112(b) were not applicable to the case. It would follow that the penalty imposed on the appellant is not sustainable on facts or in law. 6. In the result, we set aside the penalty and allow the appeal with consequential relief.
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