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2000 (5) TMI 904 - AT - CustomsExtract: .......d, the onus of which lies upon the Department. 7. emsp We also do not find any justification in imposition of penalty upon Shri Atma Ram Maheshka who is only a small type of weaver of the goods and was to receive the silk yarn in question for weaving purposes and consequently, we set aside the impugned Order and allow the appeals of the appellants.
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