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1987 (10) TMI 207 - CEGAT, BOMBAYExtract: .......d not impute knowledge of the smuggled nature of the watches. In the circumstances, the Addl. Collector was not correct and justified in imposing penalty on the appellant. I, therefore, set aside the penalty. 10. In the result, this appeal is allowed. The penalty on the appellant is set aside. The penalty if paid shall be returned to the appellant.
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