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1990 (4) TMI 164 - CEGAT, CALCUTTAExtract: ....... the defence plea that the plywood sheets were found in loose condition because the packages had been opened. The Additional Collector rsquo s findings cannot be supported. I have, therefore, no hesitation in allowing the appeal. I order accordingly and set aside the confiscation and the fine imposed in lieu of confiscation and the demand for duty.
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