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2000 (2) TMI 163 - CEGAT, KOLKATAExtract: ....... that the goods are not liable to confiscation. For the same reason, penalty is also not liable to be imposed upon the applicant/appellant. Accordingly, I allow release of the goods to its original claimant and also set aside the penalty upon the applicant/appellant. Appeal is disposed of in the above terms. The Stay Petition also gets disposed of.
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