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1988 (7) TMI 306 - AT - CustomsExtract: .......es of imports. Having regard to the course of conduct of the Customs, even if the goods are treated as canalised item there was no justification to impose any fine. 9. On consideration of all aspects, I allow this appeal, set aside the confiscation consequently the fine levied in lieu of confiscation. The appellants be granted consequential relief.
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