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2003 (11) TMI 418 - CESTAT, KOLKATAExtract: ....... so as to enable the transporter to find out whether the same are of foreign origin or not. Accordingly, I do not find any justification for confiscating the truck or imposition of personal penalty upon the owner of the truck i.e. appellant. Accordingly, I set aside the impugned order and allow the appeal with consequential relief to the appellant.
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