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    <title>2002 (1) TMI 1236 - CEGAT, BANGALORE</title>
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    <description>The appellate tribunal set aside the penalty imposed on the appellant under Section 114 of the Customs Act, finding that it could not be sustained. The appeal was allowed, providing consequential relief to the appellant.</description>
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      <description>The appellate tribunal set aside the penalty imposed on the appellant under Section 114 of the Customs Act, finding that it could not be sustained. The appeal was allowed, providing consequential relief to the appellant.</description>
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