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1998 (7) TMI 244 - CEGAT, NEW DELHIExtract: .......e motor vehicles which are understood to be in the list and not on the basis of the understanding in terms of Customs Tariff Act. Accordingly we are of the view that confiscation of the goods and imposition of penalty are not warranted. We set aside the same. Appeal disposed of in the above terms with consequential relief, if any to the appellants.
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