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2005 (4) TMI 391 - AT - CustomsExtract: .......to show that the Appellants was in the knowledge of the fact that the truck is going to be used for transporting smuggled goods. In view of this, there is no material to show his collusion in the smuggling or transporting of smuggled goods. I, therefore, set aside the penalty imposed on the appellants and allow the Appeal. (Pronounced in the Court)
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