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2000 (8) TMI 764 - AT - CustomsExtract: .......ts against Advance Licences unconditionally, and the confiscation of the balance 88 cartons, subject to the appellants rsquo giving a certificate to the above effect, and allow their clearance on payment of duty. In view of the foregoing, we do not find any justification for imposition of personal penalty upon the appellants and set aside the same.
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