2005 (4) TMI 391

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.... - Shri Narendra Nath Chopra has filed this Appeal against imposition of penalty under Customs Act. 2. Heard Shri K.L. Srivastava, learned Consultant and Shri S. Bhatnagar, learned Departmental Representative. In this matter, the officers of Trade Tax Department intercepted a Truck No. WB 15/7303 on 24-1-2001 which was handed over to the officers of Directorate of Revenue Intelligence. The ....