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1985 (8) TMI 186 - CEGAT, MADRASExtract: .......cisely in the same way as needed for the final operation of a typewriter is not an act of mere packing. In this view we reject the plea made on behalf of the appellant. 8. emsp In the result we find that the order of the Collector is maintainable on facts and in law. The fine in lieu of confiscation is not high. The appeal is accordingly dismissed.
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