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2001 (6) TMI 150 - AT - CustomsExtract: .......t there was no justifiable ground for confiscation of the same and the same is directed to be released to the appellant Smt. Nirmala Mitra, legal heir of Late Shri Santo Kr. Mitra. The personal penalty of Rs. 25,000/- imposed upon Smt. Nirmala Mitra is also set aside. In a nutshell, the appeal is allowed with consequential relief to the appellants.
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