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2000 (6) TMI 283 - AT - CustomsExtract: .......ion under Section 112 of to prove that he had, acquired/possessed the goods under Section 112, imposition of penalty on him cannot be held to be sustainable under that Section. 23. emsp In this view of the matter, we set aside the penalty of Rs. 50,000/- imposed on Shri Mukesh Sethi. 24. emsp All the four appeals are disposed of in the above terms.
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