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2003 (9) TMI 258 - AT - CustomsExtract: .......of penalty are not sustainable. Accordingly, we set aside the order inasmuch as it relates to confiscation of goods and imposition of penalty. We do not interfere with the valuation and assessment of the goods since the appellants have already cleared the goods after payment of duty. 5. The appeal is partially allowed to the extent indicated above.
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