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2000 (5) TMI 762 - CEGAT, MUMBAIExtract: .......dered fit for imposition of penalty under this section on the appellant. If at all penalty was imposable under this section it should have been imposed on the person liable to pay duty on the goods i.e., the importer of the goods. 4. emsp Accordingly we allow the appeal and set aside the order of the Commissioner imposing penalty on this appellant.
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