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1997 (1) TMI 297 - AT - CustomsExtract: .......t provide for a mandatory penalty, and on the facts of this case, the discretion to impose or not to impose a penalty should be exercised in favour of the appellant. The fact that the appellant did not respond to summons does not by itself lead to the conclusion that the appellant had a guilty mind. 6. emsp Appeal allowed. Impugned order set aside.
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