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2000 (10) TMI 775 - AT - CustomsExtract: .......mitted by the private limited company. As such, we are of the view that the penalty on the Appellant is not justified, in the absence of any material on record indicating the specific role played by him. Accordingly, we allow the appeal and set aside that portion of the impugned order by which the penalty has been imposed upon the Appellant herein.
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