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2011 (3) TMI 1567 - CESTAT NEW DELHIExtract: .......ection 111(d) and (m) are not invokable in this case as the goods are not restricted goods. Therefore, they are not liable for confiscation and there is no question of any redemption fine and penalty. With these observations, we set aside the impugned order and allow the appeal with consequential relief, if any. (Dictated & pronounced in Court)
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