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2004 (10) TMI 183 - CESTAT, MUMBAIExtract: .......er the duty due from the appellants, in terms of the relevant customs notification. Keeping in view the circumstances of this case, we hold that there was no warrant in imposition of penalty and demand for interest. 10. In the light of discussions above, we allow the appeal and set aside the impugned order in terms of our aforementioned directions.
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