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1997 (10) TMI 241 - AT - CustomsExtract: .......rein, which, in our view, cannot be made the basis for imposition of penalty in the present proceedings. We find that the same had been rightly set aside by the first appellate authority. We do not find any merits in the appeal filed by the Revenue. Accordingly, we uphold the order of the Commissioner (Appeals) and reject the appeal of the Revenue.
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