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1994 (7) TMI 189 - AT - CustomsExtract: .......urther burden by way of deprivation even of sale proceeds of these goods. Once they pay redemption fine and penalty as adjudged in appeal, they are justified in claiming the sale proceeds of the goods sold through auction. 5. In view of discussions made, I reject the appeal of the revenue and uphold the order dated 27-2-1991 of Collector (Appeals).
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