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2004 (12) TMI 238 - AT - CustomsExtract: ......., bad in law. Consequently, the order of penalty on the exporter under Section 114 is not sustainable. In the result, we set aside the order of the Commissioner and allow the assessee s appeal with consequential reliefs if any. Consequently, the Revenue s appeal seeking enhancement of penalty gets dismissed. (Dictated and pronounced in open Court).
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