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2001 (8) TMI 852 - CEGAT, KOLKATAExtract: ....... produced special import licences and cleared the goods on payment of duty. In this view of the matter by applying the Tribunal rsquo s decision ratio referred supra the goods are not liable to confiscation and the appellants for penalties. Accordingly I set aside the impugned order and allow the appeals with consequential relief to the appellants.
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