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1997 (4) TMI 281 - AT - CustomsExtract: ....... the appellants M/s. National Polychem disclaiming any knowledge of the source of the moulds received by them and about their foreign origin and in the absence of any evidence to impute knowledge on their part, the imposition of penalty is not sustainable. 11. emsp In view of the above, both the appeals are allowed and the impugned order set aside.
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