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2004 (12) TMI 131 - AT - CustomsExtract: .......ission has been attributed to Shri Mani Ram Bilwal, second Appellant, except mentioning that total affairs of the company were managed by him. In absence of any specific act or omission alleged against him which has rendered the goods liable for confiscation, we set aside the penalties imposed on him. All the appeals are disposed of in these terms.
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