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1994 (4) TMI 199 - CEGAT, CALCUTTAExtract: .......led goods or not. Unless there is something positive to show that they had the knowledge that these are the goods liable for confiscation, no penalty can be imposed on them. There is no such evidence produced by the Department in this case. Hence, the imposition of penalty of Rs. 25,000/- on them is hereby set aside. Appeal C-73/93 is thus allowed.
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