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2005 (1) TMI 259 - AT - CustomsExtract: .......with the goods cannot be upheld. Penalty is request to be set aside. 2. Other appellants are not before us, no findings on liability to confiscation are being therefore arrived. 3. In view of the findings, these two appeals are allowed after setting aside the order as regard penalty on them and the appeal disposed accordingly. (Pronounced in Court)
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