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1999 (11) TMI 327 - CEGAT, MUMBAIExtract: .......dustries Ltd. The provisions of Section 28 of the Customs Act being pari materia, the ratio of the judgment would apply to the present proceedings also. 5. emsp We find that the ld. Commissioner was in error in imposing penalties on the two appellants where the assessment was provisional. We accordingly, allow the appeals with consequential relief.
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