2009 (6) TMI 223

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..... oth sides on the appeal against imposition of penalty of Rs. 50,000/- on the appellant on the ground that he aided and abetted one M/s. Global Technology Inc., Ghaziabad for clearance of complete VCD players declared as parts of unbranded VCD players. 2. On perusal of the records, I find that there is no material to attribute either knowledge or reasonable belief to the appellant of misdeclaratio .....

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