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2004 (7) TMI 148 - AT - CustomsExtract: .......are rightly confiscated. 6. As per imposition of penalty in lieu of confiscation, we observe that such penalty cannot be imposed. The case of Universal Steel Agencies v. CC, Kandla relied upon by the learned advocate clearly covers the issue. Penalties are set aside. 7. Confiscation is upheld. Penalties set aside. The appeal is thus partly allowed.
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