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2002 (4) TMI 185 - CEGAT, MUMBAIExtract: .......muggled into India. We are therefore of the view that confiscation is not sustainable and hence set aside the same. Penalties on Shri Hasija and Shri Minawala are also set aside. As a consequence, the confiscation of the car and the penalty on Smt. Lajwanti are also set aside. 5. In the result, we set aside the impugned order and allow the appeals.
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