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2001 (3) TMI 206 - AT - CustomsExtract: .......conduct of the importers and their bona fides. Confiscation arrived at and penalties imposed, without considering these vital facts cannot be upheld. 4. In view of our findings, we reject the appeal of Revenue. The appeal of the importer is allowed only as regards redemption fine and penalty which are set aside. Appeals disposed off in these terms.
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