Amendment of section 112

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..... or sub-clause (ii), the following sub-clause shall be substituted, namely:- (ii) in the case of dutiable goods, other than prohibited goods, subject to the provisions of section 114A, to a penalty .....

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..... such person under this section shall be twenty five per cent. of the penalty so determined; . - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax .....

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