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1992 (10) TMI 178 - CEGAT, CALCUTTAExtract: .......ellant can be fastened with the liability of knowledge of the carriage of smuggled goods in this Van. In that view of the matter, we extend the benefit of doubt to the appellant and accordingly, we set aside the penalty of Rs. 2,000.00 imposed on the appellant under Section 112 of the Customs Act, 1962. The appeal is disposed of in the above terms.
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