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1999 (1) TMI 130 - CEGAT, MUMBAIExtract: .......willful mis-declaration. I thus find that provisions of Rule 9(2) could not be invoked in the present case either to demand duty or to impose penalty. Since the goods were cleared with the knowledge of the department, the action of confiscation also would not sustain. The impugned order is set aside. The appeal is allowed with consequential relief.
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