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2001 (6) TMI 388 - CEGAT, NEW DELHIExtract: ....... though the amount received unauthorisedly has been paid back, but on this fact alone it cannot be argued that no penalty is liable to be imposed when there is clear provision for imposition of penalty under the cited Section of the Customs Act. In view of these facts, therefore, I find no force in this appeal and the same is accordingly dismissed.
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