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2004 (10) TMI 235 - AT - CustomsExtract: .......as penalty is concerned. 11.The appeal is partly allowed in the following terms (a) Determining the value of the mis-declared consignment as per LME prices is upheld. Duty as determined is confirmed. (b) Confiscation of both copper and lead scrap is upheld. (c) Penalty imposed under Section 112(a) is set aside. (Operative part pronounced in Court).
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