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    <title>Penalty Reduced for Filing Bill of Entry Under Fictitious Names: Section 112(a) of the Customs Act, 1962.</title>
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    <description>Penalty was imposed on the ground that the appellant filed the Bill of Entry under fictitious names which is within the purview of Section 112 (a) of the Customs Act, 1962 - Penalty reduced in each case - AT</description>
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