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1996 (7) TMI 358 - AT - CustomsExtract: .......alty on the Director does not appear necessary. 15. emsp In the result, while Appeal No. C/68/96 is allowed, Appeal No. C/67/96 is partly allowed and while setting aside the order of confiscation under Section 113(d) and (i) of the Act and also the penalty under Section 114 of the Act, penalty of Rs. 1,000/- is imposed under Section 117 of the Act.
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