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2003 (3) TMI 158 - AT - CustomsExtract: .......r section 117 of the Customs Act, 1962 unless there is evidence to show that the failure was on account of mala fide intention. 6. In view of the foregoing, we do not find any justification in imposition of personal penalty of Rs. 10,000/- upon the appellant. Accordingly, we set aside the same and allow the appeal with consequential relief, if any.
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