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2000 (6) TMI 65 - AT - CustomsExtract: .......enalty on him is reduced from Rs. 50 lakhs to Rs. 5 lakhs. His appeal is allowed to the said extent. 15.For the reasons given in paras 7 and 8 above, we also hold that the allegations against Shri Liyakat Shah has not been established. The penalty of Rs. 25 lakhs on him is therefore set aside. 16.Both the appeals are disposed of in the above terms.
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