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1996 (9) TMI 400 - CEGAT, NEW DELHIExtract: .......e goods are required to be restored to him. Can the goods be restored if they are not available with the adjudicating authority. Therefore the only natural consequence will be that no redemption fine can be imposed if the goods are not available for confiscation and therefore the application for reference is rejected as no point of law is involved.
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