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2005 (9) TMI 575 - CESTAT, MUMBAIExtract: .......s Crude Drugs. The imported goods, which do satisfy human needs directly of flavouring/spices, the confiscation arrived at under Section 111(d) and the fine and penalty imposed cannot be upheld. We find the subject goods as freely importable. 3. emsp In view of the above, the order is set aside and appeal allowed. (Pronounced in Court on 22-9-2005)
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