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2011 (5) TMI 879 - AT - CustomsExtract: .......Shri Jaswinder Singh, Trilok Singh and Harinder Singh. 9. In view of the above, we do not find any merit in the appeals of the Revenue. 10. We clarify that we have not expressed any opinion on the finding of the Commissioner in respect of confiscation of the goods or imposition of penalties on other parties. 11. Appeals are rejected.
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