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2001 (4) TMI 569 - CEGAT, KOLKATAExtract: .......nalties imposed on the appellants are also not sustainable as the goods were not liable to confiscation. Accordingly, the appeals are allowed and confiscation of the goods and penalties imposed on the appellants are set aside. The Customs Authorities shall allow the appellant importers to clear the goods in accordance with law upon payment of duty.
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