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1994 (1) TMI 140 - AT - CustomsExtract: .......not be visited with fine or penalty. Section 119 has to be viewed in the perspective of the facts of each case and cannot be applied in a routine or mechanical fashion. In this view, we set aside the fine of Rs. 55,000/- and also the penalty of Rs. 15,000/- imposed on M/s. M.J. International. 8. Consequential relief, to follow, wherever called for.
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