2001 (6) TMI 283 - Customs

Extract:
.......missioner of Customs, Meerut and it will be not in the interest of justice that a separate penalty is imposed on them in respect of wrist watches which have been undisputedly manufactured out of those smuggled watch parts. Accordingly, we set aside the impugned Order regarding imposing penalty on all the Appellants herein and allow all the appeals.