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1996 (3) TMI 191 - CEGAT, NEW DELHIExtract: .......onfiscation under Section 111(m) Customs Act and penalty under Section 112 ibid. We accordingly set aside the impugned order insofar as confiscation and penalty are concerned but uphold it insofar as classification and levy of duty are concerned. The appeal is allowed on the above terms. The appellants will be entitled to the consequential reliefs.
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