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2004 (11) TMI 425 - AT - CustomsExtract: .......ause to hold that she has actively assisted in connivance with Ajay Pal in committing the offence. Hence, we grant benefit of doubt to Ms. Merenla Tzudy and allow her appeal by setting aside the penalty of Rs. 2,00,000/- imposed on her. The appeals of the Company, Managing Director Ajay Pal is partly allowed by reducing the penalty as stated above.
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