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2002 (7) TMI 614 - CEGAT, NEW DELHIExtract: .......e, the impugned order of the Commissioner in respect of the confiscation of both the seized goods, detailed above under Sections 111(d) and (f) and imposition of penalty on both the appellants under Section 112(b) of the Customs Act is set aside in toto. The appeals of the appellants are allowed with consequential relief, permissible under the law.
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