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2003 (1) TMI 584 - AT - CustomsExtract: .......gned design and drawings were available for confiscation and have in fact not been imported, located and seized. The fine is required to be set aside. (l) When no duty and liability for confiscation is being upheld there cannot be any liability for penalties in any case. 6. emsp In view of the findings, the order is set aside and appeal is allowed.
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