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2005 (5) TMI 383 - CESTAT, NEW DELHIExtract: .......r of vehicle, but on this ground he could not be penalized under Rule 209A, as he never handled the goods which he knew were liable to be confiscated. The penalties imposed against him are set aside. 2. emsp Accordingly, the impugned order stands modified. The Appeals of the Appellants stand disposed of in the above terms. (Pronounced in the Court)
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