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2006 (9) TMI 368 - CESTAT, KOLKATAExtract: .......emsp When we are not able to arrive at any confiscation of the goods, the penalties as arrived at on the appellants cannot be sustained and or called for. The penalties are also required to be set aside. 4. emsp In view of the findings arrived at hereinabove, the order impugned is set aside and the appeals allowed. (Pronounced in Court on 4-9-2006)
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