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1986 (3) TMI 222 - AT - CustomsExtract: .......signed for 11 H.P. rating. They had instructed the suppliers to recalibrate the goods but they concealed the fact from the Department. This is an evidence of their mala-fides. Confiscation of the goods as well as imposition of penalty are therefore, justified and we do not think that the quantum is excessive. 8. The appeal is accordingly dismissed.
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