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2003 (12) TMI 404 - CESTAT, MUMBAIExtract: ....... to uphold the order of the Commissioner (Appeals). Of course, if the importer despite paying fine has not cleared the goods he is not liable to pay the duty on it. The penalty imposed on it would continue to remain valid. 4. emsp Accordingly the order of the Commissioner (Appeals) is set aside and the order of the Additional Commissioner restored.
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