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1999 (8) TMI 365 - AT - CustomsExtract: .......e an offence under Section 11 of the Customs Act by virtue of Section 67 of FERA. In the circumstances, the confiscation of the goods and imposition of the penalty is not sustainable in law. 8. emsp Having regard to the above findings, the appeal is allowed. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
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