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2003 (4) TMI 471 - CEGAT, MUMBAIExtract: .......pugned goods as that will be purely of academic interest. 5. emsp Since there are contradictory provisions on importability of the Bullet Proof Jackets under the import policy and the Customs Law, we think it is a fit case for waiving the penalty imposed on the appellants. 6. emsp Appeal is dismissed except for waiver of penalty as indicated above.
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