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2005 (5) TMI 468 - COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE (APPEALExtract: .......e held to be legally imported, however, for this, order-in-appeal No. S/30/05TS, dated 26-4-2005 may also be referred. Since the motor cycle is held to be legally imported, so the penalty imposed on other persons are also liable to be set aside 7.In view of the above discussion, all the three appeals are accepted and order-in-original is set aside.
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