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2008 (2) TMI 135 - AT - CustomsImport of 100% Cotton Woven Dyed Fabrics & clearance against advance licence - revenue found that impugned goods were restricted for import except against a valid licence – confiscation on ground that impugned goods not suitable for manufacture of made-ups & not covered by advance licence – finding that goods imported conformed to the description of goods allowed to be imported in terms of advance licence, is justified - import didn’t contravene any prohibition so confiscation is not justified
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