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2004 (6) TMI 572 - CESTAT, MUMBAIExtract: .......the commissioning of mis-declaration and he has ldquo shown sufficient involvement rdquo in the importation. These findings are too vague. Penalty is not sustainable on such a vague finding. Accordingly, the appeal of Shri Raichura is required to be allowed. We do so, with consequential relief, if any. 8. emsp Both the appeals are ordered as above.
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