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1999 (4) TMI 336 - AT - CustomsExtract: .......em and of his order classifying them for purpose of tariff under Heading 49.09 is restored. However, we accept the argument of the Advocate for the respondent that there was no case for imposition of penalty, since the importer had imported goods in the bonafide belief that they are books. That portion of the order imposing penalty is not restored.
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