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1992 (8) TMI 189 - CEGAT, CALCUTTAExtract: .......ke the same out of India. Even if the allegations are accepted, it amounts only to a preparation. In such circumstances, there is no attempt which is proved in this case. Accordingly, the confiscation of the goods as well as the imposition of the personal penalty are not in accordance with the law. The appeal is allowed with consequential benefits.
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