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2008 (8) TMI 637 - AT - CustomsExtract: .......Customs, Chennai 2007 (215) E.L.T. 71 (Tri.-Chennai) . Following the above law, the confiscation ordered by the lower authorities on the ground of misclassification of goods by the importer is set aside and consequently the penalty imposed by them vacated. The appeal stands allowed with consequential reliefs. (Dictated and pronounced in open court)
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