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2004 (12) TMI 255 - CESTAT, NEW DELHIExtract: .......cation) which has rendered the goods liable for confiscation. The duty of Customs is also payable by the respondents as the duty was not collected from them in terms of Notification, the conditions of which have not been fulfilled by them. Accordingly, we set aside the impugned order and allow the Appeal filed by Revenue. (Pronounced in the Court).
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