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1991 (11) TMI 143 - CEGAT, CALCUTTAExtract: ....... of doubt cannot be accepted by me. Accordingly, the appeal is allowed, and the confiscation of the goods in question under Section 113(b) Should be ldquo Section 113(d) rdquo - Ed. and (i) of the Customs Act is hereby set aside. The penalty imposed on the appellant is also set aside. The appellant is, thus, entitled for the consequential benefits.
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