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1999 (7) TMI 324 - CEGAT, NEW DELHIExtract: .......dquo and ldquo covering rdquo in Mazda Chemicals v. Commissioner of Customs (Preventive) - 1996 (98) E.L.T. 767 for the purpose of Section 119 of the Customs Act. Following the ratio of these decisions, I hold that the miscellaneous goods of Indian origin are not liable for confiscation under Section 119 of the Act. Accordingly appeals are allowed.
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