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1992 (9) TMI 208 - AT - CustomsExtract: ....... same are to be returned to the appellant from whose possession the same are seized. The reason is that the owner of the godown had stated that the appellant had taken it for storing. The confiscation of the goods is set aside and the department is ordered to return the goods to the appellant forthwith. The penalty of Rs. 5,000/- is also set aside.
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