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2002 (1) TMI 345 - CEGAT, NEW DELHIExtract: .......that Customs station. In the present case, the Air India authorities informed the Customs Officers in respect of the consignments received without manifest and necessary permission was granted to off-load the consignments. In such a situation, the penalties imposed on the appellants are not sustainable, hence are set aside. The appeals are allowed.
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