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2002 (8) TMI 730 - CEGAT, KOLKATAExtract: ....... adoption of legal plea by the appellant cannot be called the change in the stand of the appellant. Admittedly the goods are non-notified and there is nothing on record to show that the same are smuggled. Accordingly I set aside the impugned order and allow the appeal with consequential reliefs to the appellant. Stay petition also gets disposed of.
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