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2003 (11) TMI 157 - AT - Central ExciseExtract: .......otice. In the facts and circumstances, relying upon the decision of the Calcutta High Court, I am of the view that no customs duty can be levied in respect of the goods, which have been stolen in the warehouse and as such duty cannot be demanded under Section 72 of the Customs Act. Accordingly, appeals are allowed with consequential relief, if any.
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