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1995 (8) TMI 198 - CEGAT, NEW DELHIExtract: .......moval of any goods clandestinely. In view of the finding of the Collector (Appeals), I am inclined to agree with the ld. Consultant on behalf of the appellant that the order imposing penalty of Rs. 2,000/- under Rule 173Q is not sustainable. I, therefore, set aside the impugned order and allow the appeal with consequential relief to the appellants.
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