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1999 (9) TMI 510 - CEGAT, MADRASExtract: .......ng whether essential oils imported by the respondents were in bulk packing and having found that they were not so, in confiscating the goods with option to redeem and imposition of penalty. 7. emsp I, therefore, set aside the order of the Commissioner (Appeals) and restore the order of the Assistant Commissioner and allow the appeal of the revenue.
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