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2001 (12) TMI 744 - AT - CustomsExtract: .......4. emsp In view of my findings I would set aside the penalty of Rs. 2 Lacs and impose the same at Rs. One Thousand only and partially allow the appeal, since this was the first instance where in the appellant were involved for non declaration of a confiscation manifest of goods imported by the Airline Co. 5. emsp Appeal disposed off in above terms.
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