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2001 (2) TMI 391 - CEGAT, BANGALOREExtract: .......sed therein would stipulate the existence of pre-concert knowledge and mens rea before liability for penalty is established. The penalty on Shri Shailesh Siroya is, therefore, set aside for want of a finding on this critical aspect of Section 112(b) of the Customs Act, 1962 by the Adjudicator. 4. emsp The appeals are disposed of in the above terms.
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