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1999 (2) TMI 172 - CEGAT, MUMBAIExtract: .......edings. The liability to confiscation is irrespective of the ownership where the liability is proved. The negative evidence is not sufficient to invoke the provisions of sub-section 121. 7. emsp For the reasons stated above the orders of penalty of Abdul Razak Haji Ismail also do not survive. 8. emsp The appeal is allowed with consequential relief.
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