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2011 (2) TMI 1354 - AT - CustomsExtract: .......mis-declaration of quantum of diesel could not have taken place, the penalty imposed on the owner has also to be upheld. 12. In the result, the impugned order is upheld, appeal is rejected except for fine in lieu of confiscation of ₹ 10,000/- imposed in respect of 5000 ltrs of diesel which is set aside. (Pronounced in Court on 17-2-2011)
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