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1961 (8) TMI 2 - HC - CustomsExtract: .......e department failed to discharge the burden upon it. In the result we quash the order of the Collector of Central Excise and Land Customs and direct that the properties confiscated should be released forthwith and the penalty and the incidental charges if paid should be refunded. The petition is allowed with extra cost which is assessed at Rs. 100.
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