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2005 (2) TMI 595 - CESTAT, KOLKATAExtract: .......SF personnels. In the circumstances, the goods in question cannot be confiscated under the provisions of Section 113(b), (d) of the Customs Act, 1962 and, therefore, the personal penalty cannot be imposed on the appellants. 8. emsp In view of the above, I set aside the impugned order and allow the appeal with consequential relief to the appellants.
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