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1986 (2) TMI 188 - AT - CustomsExtract: ....... would arise. 7. emsp In the light of the foregoing discussion, I allow this appeal and set aside the order-in-original, passed by the adjudicating authority and confirmed by the appellate authority, and direct that the personal penalty, if paid by the appellant, be refunded to him forthwith and the seized goods be also returned to him immediately.
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