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1987 (3) TMI 112 - HC - Central ExciseExtract: .......20th November, 1976 (Annexures C and E ) are set aside to the extent these direct confiscation of the goods in question. The respondents are directed to return the goods to the petitioner in view of Section 110(2), 124(a) of the Customs Act, 1962 read with Section 12 of the Central Excises and Salt Act, 1944. There will be no order as to the costs.
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