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2004 (7) TMI 442 - AT - CustomsExtract: ....... situation like this the confiscated goods cannot be ordered for re-export as held by the Apex Court in the case of CC, Kolkatta v. Grand Prime Ltd. and by the Tribunal in the case of Peer Chemicals and Metallurgy Pvt. Ltd. (supra). Both the judgments clearly apply to the facts of the case. There is no merit in this appeal and the same is rejected.
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