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2013 (12) TMI 461

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....t. Shri S. Dewalvar, Addl. Commissioner (AR), for the Respondent. ORDER The applicants are seeking waiver of pre-deposit of the penalty imposed on them under Section 112(a) of the Customs Act, 1962. 2. The facts of the case are that the appellant imported 32 mobile phones which were found on examination, to be old and used. Therefore, the entire consignment was confiscated as the same ....