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....nt of penalty of Rs.50,000/- imposed on the appellant under Section 112(b) of the Customs Act, 1962 and also staying the operation of impugned order. 2. Heard both sides and perused the records. 3. The first appellate authority has come to the conclusion that appellant herein needs to be penalized under Section 112(b) of the Customs Act, 1962 on the ground that he was using an imported bike whic....
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