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2002 (2) TMI 569 - CEGAT, NEW DELHIExtract: .......rson from whom the goods were recovered/seized or whosoever claims to be the owner of the same. The finding to this effect has been recorded by both the lower authorities. I am, therefore, of the opinion that this is not a good case on merits warranting interference in the orders passed by the lower authorities. The appeal is accordingly dismissed.
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