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1975 (3) TMI 150 - HC - CustomsExtract: .......ven a declaration unhesitatingly before P.W. 1 the Air Customs Officer. The conviction and sentence are set aside and Y the appellant is acquitted. Fine, if paid, will be refunded to the appellant 11. The appeal is allowed. 12. On the view I have taken in the appeal, Cr. R. C. No. 58 of 1972 filed by the Assistant Collector of Customs is dismissed.
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