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1997 (7) TMI 361 - AT - CustomsExtract: .......gement by following a course of action that would render the consignment liable to Customs examination, when it had gone to a great deal of trouble precisely to avoid such examination. 7. emsp It is thus our view that there is no material whatsoever to sustain imposition of penalty on the appellant. 8. emsp Appeal allowed. Impugned order set aside.
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