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1985 (6) TMI 131 - CEGAT, BOMBAYExtract: .......nd the matter to the Collector of Customs for consideration afresh. 10. emsp In the result this appeal is allowed, the orders of confiscation as well as the levy of fine in lieu of confiscation are set aside. The matter is remanded to the Collector of Customs, Bombay for consideration afresh in the light of the observations contained in this order.
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