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2002 (1) TMI 432 - AT - CustomsExtract: .......is regard is sustained. 8. emsp The contest was only in regard to imposition of penalty. We find that on penalty the appellant relied on the decision of this Tribunal in the case of Tarsem Singh Multani and Sons cited above. Following the ratio of this decision the order imposing penalty is set aside. The appeals are disposed of in the above terms.
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