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2002 (10) TMI 211 - CEGAT, NEW DELHIExtract: .......oods from one place to another, without payment of duty under the fake documents. The amount of penalty imposed on him also cannot be said exorbitant in view of his conduct. 15.In view of the above, the impugned order of the Commissioner (Appeals) is upheld against the appellant in toto. The appeal of the appellant is dismissed being without merit.
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