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2003 (11) TMI 246 - CESTAT, KOLKATAExtract: .......to reflect upon the knowledge of the ball bearings being smuggled. His company was only engaged for the courier purposes. As such, I am of the view that imposition of personal penalty upon him is not sustainable. Accordingly, I set aside the personal penalty imposed upon the appellant and allow the appeal with consequential relief to the appellant.
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