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2003 (11) TMI 196 - CESTAT, MUMBAIExtract: .......ence under the Customs Act, in so far as the export goods are concerned is committed. We also notice that the Commissioner imposed separate penalties on the partnership firm M/s. Stonemann and its partner. 7.The Commissioner s order in so far as it related to the penalties imposed on the appellants is set aside. 8.All the three appeals are allowed.
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