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1992 (5) TMI 94 - CEGAT, CALCUTTAExtract: .......by the learned Counsel for the appellants. That being the case, the confiscation of these goods is not in accordance with law. Accordingly, the above appeals are allowed. The confiscation of the goods in question are hereby set aside. The penalty imposed on the appellants is also set aside. The appellants are entitled for the consequential reliefs.
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