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2006 (3) TMI 638 - AT - CustomsExtract: .......he Customs Act, the confiscation and the imposition of the penalty is absolutely wrong and untenable. 4. emsp Accordingly, the order of confiscation of the HMS and imposing penalty is liable to be set aside. Impugned order set aside and appeal allowed with consequential relief, if any to the appellant. (Operative part pronounced in the Open Court.)
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