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1984 (4) TMI 294 - AT - CustomsExtract: ....... for 1982-83. He was however not justified in confiscating the goods subject to a fine of ₹ 1,00,000/-. We accordingly set aside the confiscation of the goods. The fine of ₹ 1,00,000/- which we were informed had been paid by the appellant should be refunded to them. The Additional Collector’s order is modified to this extent only.
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