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2000 (5) TMI 383 - CEGAT, NEW DELHIExtract: .......or holding that the appellants had any prior knowledge or much less, reason to believe that the goods received by them were liable to confiscation. 22. emsp In the above view of the matter, we allow the appeal and set aside the penalty imposed on M/s. Bata India under the impugned order . 23. emsp All the Appeals are disposed of in the above terms.
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