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1988 (5) TMI 126 - AT - CustomsExtract: ....... the above observations in para Nos. 4 and 5 there is no justification for the levy of personal penalty of Rs. 2,50,000/-on Shri Sunil Chawla and fine in lieu of confiscation at Rs. 2,50,000/- on M/s. Singh Radio and Electronics. In the result the appeal is partly allowed. Revenue authorities are directed to give consequential effect to this order.
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