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2006 (3) TMI 544 - AT - CustomsExtract: .......y imposed on M/s. Harshvardhan Exports Private Limited and Shri Ramesh Chander Chunillal Agarwal, Director of M/s. Harshvardhan Exports Private Limited under the provisions of Section 72 of the Customs Act. 10. We, therefore, do not find any merit in both the appeals. The appeals are accordingly rejected. (Dictated and pronounced in the open court)
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