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2005 (6) TMI 364 - AT - CustomsExtract: .......inst the appellants under Section 114 of the Customs Act can be also sustained. Therefore, the impugned Order is set aside in toto against all the appellants. Tractor and trolley shall stand released unconditionally. The appeals of the appellants are allowed with consequential relief, if any, as per law. (Dictated and pronounced in the Open Court.)
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