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2009 (4) TMI 607 - AT - CustomsExtract: ....... the charge of misdeclaration is also not sustainable. In the circumstances we vacate the order of confiscation on the finding of import without IEC code and misdeclaration of the description of the goods. Consequently the penalty imposed on CMPL also is set aside. 3. emsp In the result the appeal is allowed. (Dictated and pronounced in open Court)
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