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1996 (2) TMI 220 - AT - CustomsExtract: .......ation in quality of the goods and requested the Deputy Collector to deal with the goods as deemed fit. This would clearly attract the operation of Section 23(2) of the Customs Act. In the circumstances, the imposition of penalty also does not appear to be justified. 4. emsp In the result, the impugned orders are set aside and the appeal is allowed.
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