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2006 (6) TMI 350 - AT - CustomsExtract: .......n regard to the imports made. This is a case of business failure and the penalty is financial loss. 7. emsp In view of what is stated above, the confiscation and imposition of penalties under the impugned order are set aside and appeals are allowed to that extent. Both the appeals are ordered in the above terms. (Order dictated in the above terms.)
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