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1987 (5) TMI 208 - AT - CustomsExtract: .......uttal evidence to establish that the seized diamonds are not smuggled. 28. In the result and for the reasons stated above, I agree with brother Dilipsinhji that all the four appeals be allowed and the penalty imposed on the appellants should be set aside and the penalty, if paid, shall have to be refunded to the appellants and we order accordingly.
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