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2001 (5) TMI 111 - AT - CustomsExtract: .......oduced, examined and analysed by us, we are satisfied that the burden has been successfully discharged by Shri Randaria. Thus the notified goods are not liable to confiscation. 22.In view of our finding, orders of confiscation do not survive. The orders of imposition of penalty also do not survive. The appeals are allowed with consequential relief.
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