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2006 (4) TMI 411 - AT - CustomsExtract: .......ision penalty cannot be imposed on the appellants. 4. emsp In view of the above facts and circumstances the penalty on the appellants is set aside relying upon Hon rsquo ble Supreme Court decision in the case of Orient Fabrics (P) Ltd. (supra). Appeal allowed to the extent of setting aside of the penalty. (Dictated and pronounced in the open Court)
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