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2008 (5) TMI 66 - AT - CustomsAppellant, Assistant Shed Superintendent (supervisory officer) – penalty imposed on him ground that he received unmarked wooden crates in the shed and did not forward the same for Customs examination but removing the goods clandestinely - since no evidence has been produced by the department. to show that he is part of any group of smugglers etc. or that he was aware about the excess goods lying in his shed, penalty cannot be imposed on him
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