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2005 (7) TMI 216 - AT - CustomsExtract: .......11(m) arrived by taking up the enhanced values for basic purpose cannot be upheld. There is no cause for penalty under Section 112 of Customs Act, 1962. 2.10 When duty demands, penalties and confiscation are not being upheld, the order is to be struck down. 3.1 Ordered accordingly. 3.2 Consequently appeals allowed. (Pronounced in Court on 1-7-2005)
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