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1991 (8) TMI 206 - CEGAT, CALCUTTAExtract: .......s a person concerned in the transport of the smuggled medicinal powder and, therefore, the penalty of Rs. 1,500/- imposed on him under Sec. 112(b) of the Customs Act, is in accordance with law. Considering the value of the goods and the circumstances of the case, it cannot be said that the penalty is excessive. Accordingly, the appeal is dismissed.
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