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2002 (9) TMI 196 - CEGAT, MUMBAIExtract: .......owever, penalised him on the basis of the past conduct. The penalty under the Act can be imposed where the person by his action or lack thereof renders any goods liable to confiscation. In the absence of any such action on part of Mukesh Patel, orders imposing penalty upon him do not sustain. This appeal is also allowed with consequential benefits.
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