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2004 (11) TMI 353 - CESTAT, NEW DELHIExtract: ....... a claim under any other para under the EXIM Policy. In the present case they chose to take the benefit of Para 9.9(b) of EXIM Policy. In these circumstances, we find no merit in the appeal, the same is dismissed. However, taking into account the facts and circumstances of the case, the penalty of Rs. 20,000/- imposed on the appellant is set aside.
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