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2001 (10) TMI 956 - CEGAT, NEW DELHIExtract: .......the appellants had knowledge that the goods were of foreign origin or were of smuggled nature. Thus, no case has been made out against the appellants. In the circumstances, the impugned order in regard to the appellant is set aside and the appeal is allowed. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
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