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2001 (9) TMI 375 - AT - CustomsExtract: ....... contains provisions of offences and penalty and all the Sections can hardly be said to be related to levy and collection of duty of Excise. The provisions of Section 3(4) of the Customs Tariff Act are pari materia to Section 3(3) of the Additional Duty Act, 1957. The penalties imposed are, therefore, set aside. The appeal is, thus, partly allowed.
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