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2001 (2) TMI 163 - AT - CustomsExtract: .......t penalty has been imposed on a technical breach of the law and is not called for as we do not find any act of defiance of law or conduct contemnatious or dishonest to call for visit of a penalty made the heavy penalty of Rs. 3 lakhs imposed in this case. We set it aside. 5. In view of our findings, we allow the appeal partially in the above terms.
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