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1994 (7) TMI 202 - CEGAT, NEW DELHIExtract: ....... deliberate attempt to evade payment of duty and, therefore defiance of law. I, therefore, hold that imposition of penalty is sustainable in law. Looking to the value of the goods and the nature of offence I do not find the quantum of penalty as unreasonable. 7. In view of the above findings, the impugned order is upheld and the appeal is rejected.
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