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2002 (1) TMI 482 - CEGAT, KOLKATAExtract: .......s cannot be confiscated on the ground of non-possession of export and import code number. As such following the ratio of the above decision I hold that the confiscation of the goods or imposition of personal penalty upon the appellant was not warranted. The same is accordingly set aside and appeal allowed with consequential relief to the appellant.
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