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2008 (12) TMI 591 - AT - CustomsExtract: .......e changed policy. As such, this is a fit case where the provision relating to transitional arrangements is required to be applied. Accordingly, I hold that this is a case where the goods should not be confiscated and no penalty should be imposed. Hence, I set aside the impugned order and allow the appeal. (Dictated and pronounced in the open Court)
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