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2003 (7) TMI 188 - CESTAT, MUMBAIExtract: .......hat penal action cannot be taken in lieu of confiscation and that if the goods were not available for confiscation redemption fine could have been fixed but penalty cannot be imposed. 4. Applying the ratio of the above decision I hold that the penal action against the appellants is not justified, accordingly set aside the same and allow the appeal.
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