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2002 (1) TMI 141 - CEGAT, KOLKATAExtract: .......ove decision of the Tribunal. We, therefore, set aside the order of confiscation and enhancement of value and allow the appeal. However, the goods shall be fully mutilated and on conversion shall be exported. 5. 8195 The appeal is allowed in the above terms. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
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