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1986 (8) TMI 228 - CEGAT, MADRASExtract: .......n 114 of the Customs Act calls for any interference. In the result, except for the setting aside of penalty imposed on appellant Chandrasekhara Pai under Section 112 of the Customs Act, 1962, as indicated above, we confirm the findings of the Collector under the impugned order in other respects. Thus, the appeals are disposed of as indicated above.
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