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1998 (11) TMI 282 - CEGAT, MUMBAIExtract: ........O. did not abet this smuggling in any manner. There is no reason adduced by the Commissioner for imposing penalty on the other applicants, or anything that prima facie shows the applicants acts or omissions which contributed to smuggling. 5. emsp We therefore dispense with the deposit of penalties on each of the applicants and stay their recovery.
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