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    <description>The penalties imposed under Section 117 of the Customs Act were deemed unwarranted and unsustainable. The appellant&#039;s omissions were considered rectifiable and not willful violations. The impugned orders were set aside, and the appeals were allowed with consequential relief as per law.</description>
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      <description>The penalties imposed under Section 117 of the Customs Act were deemed unwarranted and unsustainable. The appellant&#039;s omissions were considered rectifiable and not willful violations. The impugned orders were set aside, and the appeals were allowed with consequential relief as per law.</description>
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