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2001 (8) TMI 212 - CEGAT, MUMBAIExtract: .......s of the Customs Act. We also note that Naresh Shah has already deposited Rs. 22.00 lakhs in the course of the proceedings. The allegation against Mahesh Ganatra is more that he acted as an introducer between Naresh Shah and the applicants for licences. 5. Taking these aspects into account, we waive deposit of the penalties and stay their recovery.
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