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2004 (10) TMI 221 - CESTAT, BANGALOREExtract: .......goes to the appellant. The charges of mis-declaration cannot be sustained. Hence the car cannot be confiscated. The Order of the Commissioner of Customs, Cochin has no merits. The same is liable to be set aside. In view of the above discussions, we uphold the OIA dated 28-11-03 and dismiss the OIO with consequential relief if any to the appellants.
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