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2005 (9) TMI 546 - CESTAT, MUMBAIExtract: .......he goods were liable for confiscation under the Act. Without the compliance of these parameters as mentioned in Rule 209A we cannot state that there has been a violation of the said rule. 5. emsp As such, we do not find any justifiable reason for imposing penalty upon the appellants and set aside the same. The appeal is allowed. (Dictated in Court)
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