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2013 (1) TMI 749 - AT - CustomsExtract: ......., the appellant has been able to prove the bona fides. Accordingly, as held by the Hon’ble High Court in the case of Oriental Containers Ltd. (supra), the appellant cannot be penalised for their act. 7. Accordingly, penalty imposed on the appellant in this case is waived. The impugned order is modified to that extent. (Dictated in Court)
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