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1988 (12) TMI 271 - CEGAT, BOMBAYExtract: .......n. The Collector rsquo s finding is specific that this truck was used for the carriage of smuggled goods. The real owner at the relevant time was Shri Kassam U. Makha though he had an opportunity he did not challenge the liability of the truck to confiscation. In the circumstances, we see no merit in this appeal and accordingly, we reject the same.
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