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1989 (10) TMI 169 - AT - CustomsExtract: .......ntion of the above sections is not sustainable. Suspicion however, grave cannot take the place of proof. In this case, even such a suspicion cannot be drawn. The reasoning of the Addl. Collector seems to be unreasonable. As such, the order is liable to be set aside. Penalty of Rs. 2.5 lakhs imposed on the appellants is set aside. Appeal is allowed.
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