Appellants Penalized for Exploiting System Loopholes to Obtain Unlawful Import Clearances Despite Confiscation Warnings.

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....Levy of penalty - It emerges that the entire exercise was a meticulously planned one by the appellants who utilized loopholes in the system to obtain clearances of imported goods with their definite knowledge under confiscation. Their conduct cannot be but otherwise considered as one of deceit and contumacious.....