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1986 (1) TMI 302 - AT - CustomsExtract: ....... given in the panchnama. In the circumstances, the confiscation of the cassette recorder was bad in law so also the penalty levied on the appellant. In the result, this appeal is allowed. The confiscation as well as the penalty are set aside. The goods seized from the appellant shall be returned to him. The penalty if paid shall be refunded to him.
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