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2008 (11) TMI 134 - CESTAT NEW DELHIConfiscation of goods – draw back fraud - goods already exported were not available for seizure during the investigation - when the goods have already gone out of the country, the question of confiscation of the said goods does not arise - reasoning given by the Commissioner (A) in not confiscating the goods is valid - His finding that the goods were liable for confiscation was to enable him to impose penalties on the persons – revenue’s appeal is rejected
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