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2003 (7) TMI 178 - CESTAT, NEW DELHIExtract: .......as only within his peculiar knowledge. Therefore, the presumption of facts is against the appellants. Hence, the appellant is liable for penal action under Section 112 of the Customs Act. However, taking into facts and circumstances of the case, the penalty is reduced to Rs. 5 lakhs (Rupees five lakhs only), otherwise, the impugned order is upheld.
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