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1991 (1) TMI 303 - AT - CustomsExtract: .......een controverted. Under the circumstances, the benefit of doubt has to go to the appellant and considering the same, I hold that the order of confiscation and imposition of personal penalty under Section 117 of the Customs Act is not called for. The appeal is allowed and the order of the authority below is set aside. Consequential relief to follow.
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