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2007 (6) TMI 481 - CESTAT, AHMEDABADPenalty on Captain and other appellant - Import without licence - Held that: - the vessel arrived at Kandla on 30-8-99 and was put to search from 31-8-99. As per the provisions of law, the period of 24 hours was available to the Captain for making declaration, which period was net expired by the time of the visit of officers. As such, no serious charge can be framed against the Captain for not making the declaration. Accordingly, I do not find any reason for imposition of penalty upon the Captain and other appellants - appeal allowed.
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