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2003 (2) TMI 374 - CEGAT, NEW DELHIExtract: .......s, we are of the opinion with that the finding that the goods were liable to confiscation as smuggled goods is entirely without evidence and cannot be upheld. The confiscation and penalties, pursuant to an unsustainable finding have to go. 5. emsp In view of our observations above, all the appeals are allowed after setting aside the impugned order.
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