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2009 (7) TMI 983 - AT - CustomsExtract: .......till liable to penalty for violation of the actual user condition. The penalty on the partner is also sustainable in view of the finding against him by the authorities below. 3. emsp In the result, Appeal No. C/182/03 is partly allowed by setting aside the redemption fine and Appeal No. C/186/03 is dismissed. (Dictated and pronounced in open Court)
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