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1999 (2) TMI 123 - AT - CustomsExtract: .......goods, were found. There is no specific finding by the Commissioner that the applicant was involved in the smuggling. The contention on his behalf that he had leased out the premises to Jarawala, who in turn sublet is to another person, has prima facie, to be accepted. Accordingly we waive deposit of penalty by this applicant and stay its recovery.
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