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2005 (5) TMI 145 - CESTAT, MUMBAIExtract: ....... appellants import is found to be eligible, the order of confiscation is set aside and consequently no fine could be upheld. (f) Once confiscation is set aside, there is no reason to uphold the penalty on the importer. 3. In view of the findings herein above, the order is set aside as regards this appellant and appeal allowed. (Pronounced in Court)
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