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2003 (11) TMI 414 - AT - CustomsExtract: .......e of five years the condition subject to which import of second-hand goods was permitted, they were importable without a licence. It is significant that the appeal itself does not seek confiscation on this account. In this situation, ordering confiscation on the ground of misdeclaration was not called for. 3. emsp The appeal is therefore dismissed.
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