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2003 (11) TMI 384 - AT - CustomsExtract: .......ere confiscation and imposition of penalty were justified. The appellants had declared model nos. of the loudspeakers in question. The goods were also in packings which gave their identity as of the brands in question. 8. emsp In view of our findings above, the appeal is allowed by setting aside the additional duty demand, confiscation and penalty.
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