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2004 (7) TMI 463 - AT - Central ExciseExtract: .......im is not called for, since he has not done any act or omitted to do an act which have rendered the goods liable to confiscation i.e. misdeclared value on B/E which was the responsibility and act of the importer i.e. M/s. Goodrick Enterprises. 3. emsp Consequently the order is set aside as regards penalty on the importer and this appeal is allowed.
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