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2003 (8) TMI 263 - CESTAT, NEW DELHIExtract: ......., before holding the same to have been kept without accountal for the purpose of removal without payment of duty. Therefore, it cannot be held that the goods were liable to confiscation and, consequently, there is no case for imposition of any penalty on the appellants. The order of the Commissioner (Appeals) is set aside and the appeal is allowed.
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