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1974 (2) TMI 30 - HC - CustomsExtract: .......f the view that the prosecution has not made out the offence against the appellant even under Section 135 (b) (ii) of the Customs Act. The conviction and sentence imposed on the appellant under this section are also set aside. 17.In the result, the appeal is allowed and the appellant is acquitted. The fine amounts, if paid, will be refunded to him.
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