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2009 (10) TMI 542 - HC - CustomsGoods and trucks seized - contraband in nature - provisional release of the trucks - no excise duty is payable on the goods - availing area based exemption under notification No. 50/2003-C.E - seizure order is wholly arbitrary and illegal – Held that: - The detention and seizure orders are bad - provisional release of the goods and truck are wholly arbitrary and highly excessive – goods be provisionally released.
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