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Issues: Whether the penalty imposed on the co-noticees could survive after the order against the main importer had been set aside.
Analysis: The order against the principal noticee had already been set aside by the Tribunal. In that situation, the basis for proceeding against the co-noticees for penalty no longer survived.
Conclusion: The penalty order against the co-noticees could not be sustained and was set aside in favour of the appellants.
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