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2006 (5) TMI 338 - CESTAT, BANGALOREExtract: ....... that case, the ownership of the impugned goods vests with the Central Government. When the goods are not released to the appellants, no duty can be demanded. Since we have held that goods are not liable for confiscation, no penalty can be imposed. Hence, we allow the appeal with consequential relief, if any. (Pronounced in open Court on 12-5-2006)
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