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1998 (2) TMI 304 - AT - CustomsExtract: .......a fides is accepted it would follow that no penalty can be imposed in terms of sub-clause (2) of Section 112 of the Act which requires the presence of knowledge or reason to believe that goods are liable to be confiscated. The order of Commissioner is therefore, not sustainable. Appeal allowed. Impugned order set aside. Consequential relief if any.
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