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1983 (5) TMI 258 - AT - CustomsExtract: .......hey were meant to be gifts for children, have admittedly been not used for the declared purpose, so much so that even their location was not divulged during hearing. It is thus a glaring case of misuse and mis-representation and deserving of no leniency. Both the appeals have, therefore, no merit and deserve dismissal and are dismissed accordingly.
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