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2003 (8) TMI 260 - CESTAT, MUMBAIExtract: ....... as it is a town seizure. Therefore, confiscation under Sec. 111(d) and resultant penalty under Sec. 112(b) are not sustainable in law. I, therefore, set aside the impugned order and allow the appeal, on this ground alone, without going further into the submission that the seized goods were Indian liquor and not established to be of foreign liquor.
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