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2009 (9) TMI 808 - AT - CustomsExtract: ....... I agree with learned counsel for the appellants that this is not a case where the provisions of Section 111(m) have been violated so as to warrant confiscation and penalty. I, therefore, set aside the impugned order and allow the appeals with consequential relief due to the appellants in accordance with law. (Dictated and pronounced in open Court)
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