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2004 (12) TMI 615 - CESTAT, NEW DELHIExtract: .......ed that, in the event of failure to observe these requirements, the seized goods should be returned to the parties. The Tribunal has also passed many orders following these judgments. In the circumstances, the appellant rsquo s claim is required to be allowed. In the result, Revenue is directed to return the seized goods to the appellant forthwith.
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