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1989 (7) TMI 236 - AT - CustomsExtract: .......lant liable to penalty under Section 112(b)(i) of the Customs Act, therefore, cannot be sustained. 18. Under the circumstances, the appeal is allowed. The order of the Additional Collector holding the appellant liable to imposition of perity under Section 112(b)(i) of the Customs Act, and order imposing penalty of Rs. 2500, is therefore, set aside.
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