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2002 (9) TMI 210 - CEGAT, BANGALOREExtract: ........ In the absence of the same and in view of the catena of decisions, that mere non-accountal of the goods in the RG 1 will not render and cause for confiscation and visit of penalty under Rule 173Q. The confiscation as arrived at by the lower authorities and the penalty as arrived at is not upheld. 4. In view of our findings, the appeal is allowed.
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