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2013 (5) TMI 810 - AT - CustomsExtract: .......Mahakal Overseas v. CC, Kandla reported in 2009 (246) E.L.T. 501 (Tri.-Ahmd). Therefore, in the present case the goods are liable to confiscation and the appellants are liable to penalty. 6. In view of the foregoing, we do not find any merit in the appeal and accordingly, the same is dismissed. (Operative part of the order pronounced in Court)
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