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2003 (6) TMI 399 - CESTAT, MUMBAIExtract: .......ied upon by the appellants in a similar situation set aside the confiscation of the vessels. The Tribunal held that the goods were declared in the private property list of crew members hence cannot be said to be smuggled. In view of the earlier decision of the Tribunal on similar facts, the impugned orders are set aside and the appeals are allowed.
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