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1989 (5) TMI 234 - CEGAT, CALCUTTAExtract: ....... to be set aside, both with respect to the imposition of penalty on the appellants to the extent of Rs. 1,000.00 and also with respect to the imposition of a fine of Rs. 40,000.00 in lieu of release of the property. Hence the appeal is allowed and the impugned order is set aside. If the amounts are paid by the appellants the same shall be refunded.
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