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2002 (8) TMI 123 - HC - CustomsExtract: .......her ullage measurement or the shore tank measurement should be taken into account for levying penalty under Section 116 of the Customs Act was not an issue before the Apex Court. 9.Rule is accordingly made absolute in terms of prayer clause (a) of the petition. However, in the facts and circumstances of the case, there will be no order as to costs.
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