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2001 (7) TMI 209 - AT - Customs
Extract:
.......tants who appeared on behalf of these Appellants that this charge loses its sting as these 16 cartons were also, on examination, found to contain very old/used/repaired/working Quartz Timing Movements of clocks and not the prime quality of the goods i.e. correct materials. Accordingly, the penalty imposed on the Appellant Nos. 5 to 9 are set aside.