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2003 (1) TMI 331 - AT - CustomsExtract: .......r taking a view and suggesting the same in the lsquo internal notings of that departmental file for a particular course to be adapted rsquo when the supervising and proper officers have been held responsible for the very said acts. 3. emsp In view of our findings, the appeal is allowed. The penalty is set aside with consequential relief as per law.
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