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1993 (3) TMI 240 - AT - CustomsExtract: .......e purpose of imposition of penalty, specific non-mention will not be fatal to the case of the Department. 13. emsp In the light of the above discussion, we uphold the findings regarding non-existence of the appellants and unauthorised import of machinery and consequent confiscation and penalty. The impugned order is upheld and the appeal dismissed.
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