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1999 (6) TMI 313 - AT - CustomsExtract: .......ation. We, therefore, agree with the findings of this Tribunal in the case of Dee Aays Auto and Electronics, Mumbai - 1998 (101) E.L.T. 428 and hold that the goods not being available for confiscation, confiscation is not being ordered. 34. emsp But for the above modifications, the impugned order is upheld and the appeal is disposed of accordingly.
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