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2010 (3) TMI 1220 - PUNJAB AND HARYANA HIGH COURTExtract: ....... to the duty involved on the goods i.e. ₹ 16,383/-. 3. In view of the above, the assessee was liable to pay equal amount of penalty on the goods seized from the truck, which were intercepted in view of the observation made by this Court in M/s. Mico Glass Industrie's case (supra). The appeal stands disposed of in the aforementioned terms.
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