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1998 (12) TMI 238 - AT - CustomsExtract: .......cated, even though held liable for confiscation. Penalty is imposed nearly 3 times the value of goods. The impugned order cannot be upheld. There are sufficient and satisfactory grounds to modify it, in the light of records produced and precedent decision. Point raised is answered in affirmative. Appeal is allowed with caution consequential relief.
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