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1989 (9) TMI 259 - CEGAT, CALCUTTAExtract: .......d be extended to him, and the confiscation of the goods and the imposition of penalty on the appellant are liable to be set aside. 14. In view of above discussions, we hereby accept the appeal and it is hereby ordered that the confiscated goods in this case be returned to the appellant. The penalty imposed on the appellant is also hereby set aside.
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