Amendment of section 112

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..... in clause (ii), for the words "not exceeding five times the duty sought to be evaded on such goods or one thousand rupees,", the words "not exceeding the duty sought to be evaded on such goods or five thousand rupees," shall be substituted; (c) in clause (iii), for the words "not exceeding five times the difference between the declared value and the value thereof or one thousand rupees,", the w .....

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