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2004 (9) TMI 472 - AT - CustomsExtract: .......on runs against the law laid down in the aforesaid cases. Therefore, the confiscation of the goods under Section 111/119 of the Customs Act cannot be sustained and, consequently, the penalties as well as the demands of duty also require to be set aside, it is ordered accordingly. The appeals are allowed with consequential reliefs to the appellants.
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