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1993 (4) TMI 164 - CEGAT, NEW DELHIExtract: .......quo Waste Oil rdquo with objective of misdeclaring the goods in the Bill of Entry. Under these circumstances we do not find any force in the appellants rsquo claim that the penalties of Rs. 20,000/- and Rs. 10,000/- imposed on the importer and the agent respectively are unfair and unwarranted. 12. In view of the foregoing the appeals are dismissed.
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