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2010 (12) TMI 169 - CESTAT, CHENNAIAdvance license - The consignment was inspected by officers of SIIB on 1.10.2004 and the same was seized as it appeared to the officers that the goods were liable to confiscation under the Customs Act - It is thus clear that the clearance on payment of duty is being sought after the customs authorities detected a fraudulent attempt to clear the very same goods without payment of duty under the advance licence scheme which would have gone through but for the timely detection by the customs authorities Consequently, since M/s. Sandip Exports are not claiming the impugned goods and have not cleared the same on payment of duty and redemption fine, the impugned goods having been confiscated shall vest in the Government
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