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2002 (9) TMI 192 - CEGAT, NEW DELHIExtract: .......mption in the light of the above quoted Section 23 (2) we note that in the instant case the owner of the imported goods had abandoned his title before clearance of the goods for home consumption and or warehousing the goods. We, therefore, hold that no penalty was required to be levied. In the circumstances, the appeal filed by Revenue is rejected.
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