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1999 (6) TMI 125 - AT - CustomsExtract: .......is not based on any evidence. Therefore, I agree with the learned Counsel that Sharfuddin Khan cannot be held liable for penal action in the cases of import by others who were shown as consignees in the House Air Way Bills and accordingly, set aside the penalty imposed upon him in the remaining appeals. 6. emsp The appeals are disposed of as above.
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