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2001 (6) TMI 79 - AT - CustomsExtract: ....... findings of the adjudicating authority. 34. We have heard the rival submissions. Since we have already held that Notification No. 23/98 was available to the importers. We do not see any reason for imposition of penalty. Therefore the order imposing penalty on the aforesaid appellants is set aside. 35. The 6 appeals are disposed in the above terms.
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