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1998 (2) TMI 401 - CEGAT, CALCUTTAExtract: .......e was admittedly recovered, when he was carrying the same to an unknown destination. The other decisions referred to by the appellant do not help them having been delivered in different facts and circumstances. 5. emsp In view of the foregoing discussions, I do not find any merits in the case and reject the appeal by up holding the impugned Orders.
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