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1988 (11) TMI 239 - CEGAT, BOMBAYExtract: .......arent licence available for import of Appendix 3 items, subject to actual user/non-transferable condition. 9. In view of the aforesaid findings, I hold that the order of the authorities below in holding the goods liable to confiscation is not just and proper. Accordingly, I set aside the said order and direct consequential relief to the appellants.
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