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1997 (2) TMI 537 - CESTAT KOLKATAExtract: .......oods and consequent fine of ₹ 3 crores in lieu of confiscation and penalty of ₹ 2 crores on Navneet Kumar, proprietor, are set aside. Goods covered within the balance available in the advance licence produced should be released forthwith, having already been detained for more than two years. 4.9 Appeal disposed of in above terms.
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