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2000 (10) TMI 511 - AT - CustomsExtract: .......the appellant has nothing to do with the contraventions as alleged by the Customs. In view thereof, imposition of penalty on the appellant is uncalled for and unjustified. 7. emsp In view of the above findings, I set aside that portion of the impugned order which relates to imposition of penalty on the appellant. Accordingly, the appeal is allowed.
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