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1979 (4) TMI 157 - CENTRAL BOARD OF EXCISE AND CUSTOMSExtract: .......erned with these contraband goods. 4. In view of the above, the board does not deem it necessary to go into various legal points raised in the appeal. Accordingly, the Board allows the appeal and sets aside the order of the Collector in so far as it relates to the imposition of personal penalty of ₹ 5,000 on this appellant is concerned.
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