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1995 (12) TMI 157 - CEGAT, NEW DELHIExtract: .......o) of the Customs Act which charge has been established in the above paragraphs and hence the provisions of Section 112(a) are attracted to the facts of this case. In the result, we uphold the order of the Additional Collector of Customs but however reduce the penalty imposed on the appellants to Rs. 40,000/-. The appeal is disposed of accordingly.
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