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2005 (9) TMI 177 - AT - CustomsExtract: .......has been levied under Section 112 or under Section 114. We have already upheld the penalty under Section 112. Hence we set aside the penalty of Rs. 59,882/- imposed under Section 114A. 3. The impugned order will stand modified to the aforesaid extent. The appeal is disposed of. (Operative part of the order was pronounced in open court on 23-9-2005)
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