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2005 (2) TMI 420 - CESTAT, NEW DELHIExtract: ......./repair the ships/vessels. We also do not agree with the learned Advocate that no penalty is imposable or the penalty is on the higher side. Some of the goods were cleared even after the decision pronounced by the Tribunal in their own case without payment of duty. Accordingly, we reject the Appeal filed by the Appellants. (Pronounced in the Court)
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