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2000 (1) TMI 429 - AT - CustomsExtract: .......erated. Therefore, the findings rendered by the Tribunal in the case of Marshall Impex would also apply to the facts of the present case and hence as there is no case made out by the department against the appellant the penalty of Rs. 1 lakh imposed on him is set aside by allowing this appeal. Appeal is allowed with consequential relief as per law.
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