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2009 (12) TMI 840 - CESTAT NEW DELHIExtract: .......mmissions under CHALR rsquo 2004, we prima facie, do not find justification for imposition of penalties under Section 114 of the Customs Act. 2. In view of the above, we waive pre-deposit of penalties and stay recoveries thereof till disposal of the appeals. 3. These appeals are to be tagged on to connected Appeal Nos. C/234, 235, 236 and 237/2009.
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