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2001 (2) TMI 576 - CEGAT, BANGALOREExtract: .......ny of the rules under Chapter VIIA i.e. Rules 173A to 173P are not applicable and no duty could be determined, therefore, no goods could be determined is liable to confiscation. We cannot uphold the invocation of penalty under Rule 209A as arrived at in the impugned order. 7. emsp In view of our findings, the order is set aside and appeals allowed.
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