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2003 (3) TMI 521 - CEGAT, KOLKATAExtract: .......t been established by the Revenue, we find no justification in confiscation of the same or for imposition of personal penalties upon the various persons. For similar reasons the confiscation of the truck is also liable to be set aside. Accordingly we set aside the impugned order and allow all the appeals with consequential relief to the appellants.
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