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1996 (9) TMI 249 - AT - CustomsExtract: ....... the truck, which was hired by them for transporting soda ash bags. From all these angles the approach of the authority below in invoking the provisions Section 119 of the Customs Act in relation to the soda ash bags does not appear to be correct. The order of confiscation in relation thereto cannot be sustained and is set aside. Appeal is allowed.
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