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1996 (2) TMI 279 - CEGAT, MADRASExtract: .......e Bill of Entry also. Therefore, the charge of violation of actual user (Industrial) is proved and hence, the order the confiscation and release by payment redemption fine and imposition of penalty is valid and we uphold this portion of the impugned order. All other pleas raised by the importer regarding this charge has no merit and it is rejected.
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