1995 (1) TMI 86

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..... , 1983 setting aside the order of the Assistant Collector of Customs, quashing the penalty of Rs. 7,695/- imposed on the respondent and directing refund of the penalty, if paid, forthwith. 2. The Department has preferred this appeal against the judgment of the learned Single Judge on the ground that the Notification No. 132, dated December 14, 1973 did not apply to the present case inasmuch as i .....

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