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2010 (7) TMI 463 - CALCUTTA HIGH COURTConfiscation – prohibitions on import - Revenue wants the recommendation for confiscation of the goods made by the competent authority should be enforced - Tribunal held that recommendation not the governing factor to decide whether the particular goods were liable to be confiscated or not - provision of the Import Export Policy Learned Tribunal found that there was no restriction of the import export of the goods, and as per Import Export Policy goods are classified were not restricted or prohibited goods – Commissioner also taken same view - Decided in favor of assessee.
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