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2001 (7) TMI 615 - AT - CustomsExtract: .......ion that the appellant claimed has to be extended to the goods, there is no attempt in evasion of duty by it. In these circumstances the fact that it wrongly classified the goods should not, in our view, justify confiscation of the goods or imposition of penalty on the appellant. 13. emsp The appeal is accordingly allowed. Impugned order set aside.
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