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1983 (9) TMI 306 - CEGAT MADRASExtract: .......oint to the conclusion that the appellant had purchased YKK zips of foreign origin and had transported the same to his place under cover of a false and fictitious invoice. The order of confiscation in the circumstances is maintainable in law and we affirm the order of the Collector of Central Excise, Guntur, appealed against and dismiss the appeal.
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