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2006 (2) TMI 405 - CESTAT, NEW DELHIExtract: ....... the consignment. The statement recorded to that fact is not retracted and hence final. His role in importing the restricted item has led to import of goods illegally. 7. emsp In view of the above I find no merit in the appeal filed by Shri Jeewan Singh, hence, the same is dismissed. I order accordingly. (Dictated and pronounced in the Open Court.)
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