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2000 (10) TMI 154 - CEGAT, KOLKATAExtract: .......river and has concluded that he was in hand and glove with Shri Tarachand Jain and Shri Bajranglal Panwar in the act of transportation of the smuggling and contraband goods. We do not find any justifiable reason to differ from the above finding of the adjudicating authority. As a result all the appeals are rejected and we uphold the impugned order.
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