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2002 (12) TMI 528 - CEGAT, MUMBAIExtract: ....... that there is no material on record to show that the applicant herein had knowledge that the diamonds would be handed over to someone who would attempt to smuggle them out of India, we hold that strong prima facie case for waiver has been made out and hence dispense with the pre-deposit of the penalty and stay recovery thereof pending this appeal.
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