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2018 (4) TMI 1542 - HC - CustomsPenalty u/s 112(b) of the Customs Act, 1962 - smuggling of betel nuts - Held that: - The Tribunal specifically did not address culpability of the respondent No. 1 as opinion of the Tribunal was that the entire consignment was not proved to have been smuggled - The allegations against the respondent No. 1 do not attract the mischief contemplated in the aforesaid provision - penalty set aside - appeal dismissed - decided against Revenue.
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