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2001 (10) TMI 962

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....The background to the reference application is as follows: 2. The Additional Collector directed mutilation of the rags imported and had imposed penalty of Rs. 30,000/- on the importer. The Collector (Appeals) maintained that order but reduced the quantum of penalty to Rs. 15,000/-. Revenue filed an appeal claiming the importer to be a habitual offender and seeking restoration of the origin....

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