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1987 (6) TMI 191 - AT - CustomsExtract: .......he goods under the impugned order is without jurisdiction under the Act. In this view of the matter, we set aside the order of confiscation of the goods under the impugned order and consequently the penalty imposed on appellant in Customs Appeal No. 262/87. In the result, the impugned order appealed against is set aside and the appeals are allowed.
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