2010 (5) TMI 476

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....R, for the Appellant. [Order]. - The Respondent is not present today despite notice. 2. Learned DR submits that the act of smuggling did not call for waiver of penalty and setting aside of the confiscation. Therefore, the first appellate order may be reversed. 3.Heard Revenue and perused the appellate order. 4. Para 5 of the appellate order brings out the reason for the ....