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2005 (7) TMI 561 - CESTAT, MUMBAIExtract: .......quence under Rule 209A knowing concert is required of having dealt with goods liable to confiscation. No such liability to confiscation of any goods has been proposed and or found. Penalty under Rule 209A therefore cannot be upheld. 3.1 emsp In view of findings arrived, the penalty is set aside and appeal allowed. (Pronounced in Court on 22-9-2005)
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