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2004 (3) TMI 257 - AT - CustomsExtract: .......the person from whom the goods were seized. Therefore, we do not find any infirmity in the impugned order. The impugned order is legal and proper and has been passed after due consideration of the case in the light of the judgments laid down by the Apex Court, High Court and Tribunal. There is no merit in these appeals and the appeals are rejected.
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