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1997 (8) TMI 167 - AT - CustomsExtract: .......l to a substantial extent and modify the impugned order to the extent indicated herein above. In the circumstances of the case we also hold that the penalty of Rs. 5,000/- imposed on appellants was not warranted. 13. emsp Appellants will be entitled to consequential benefits in accordance with law. 14. emsp The appeal is disposed of in above terms.
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