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1991 (2) TMI 295 - AT - CustomsExtract: .......stion was not at all seized from him or from any other place. In these circumstances, we hold that the imposition of penalty of Rs. 5,000/- on the appellant Hansraj Baid is also not in accordance with law and the same is hereby set aside. 12. emsp In the result, both the appeals are allowed and the appellants are entitled for consequential reliefs.
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