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2003 (3) TMI 374 - AT - CustomsExtract: .......ency in the present case under Section 121 of the Act also do not survive. 16. emsp Since the smuggled nature of the currency has not been established the orders of confiscation of the scooter are also set aside. 17. emsp For the same reasons penalty imposed upon the Appellant is set aside. 18. emsp The Appeal is allowed with consequential reliefs.
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