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1986 (3) TMI 221 - AT - CustomsExtract: .......r or her agent or the person in charge of the conveyance and the act of transport simpliciter of Indian textiles in an area in Tirunelveli district near Palayamkottai would not ipso facto render the vehicle in question confiscable under Section 115(2) of the Act. 7. In the result I set aside the impugned order appealed against and allow the appeal.
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