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1996 (6) TMI 355 - AT - CustomsExtract: .......has not succeeded in discovering the motivation behind this action. The department is not able to point out any provision of law by which such an action can be regarded as an offence on a violation of law. Therefore, the penalty levied cannot be sustained to any extent. 10. In the result, the impugned order is set aside and the appeals are allowed.
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