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2010 (12) TMI 1126 - AT - CustomsExtract: .......partment also failed to bring any corroborative evidence on record that the appellants were having the knowledge that vehicle is a tainted one. On mere presumptions penalty cannot be imposed. Accordingly, I do not find any merit in the impugned order the same is set aside by allowing the appeals of the appellants. (Pronounced in Court on 9-12-2010)
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