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1991 (1) TMI 304 - CEGAT, CALCUTTAExtract: .......er Rule 7(2) was prepared by the officer concerned and in the circumstances of this case, we are of the opinion that the confiscation of the jewelleries and the imposition of the fine are not in accordance with law and, accordingly, the same is set aside. The appeal is accordingly allowed and the appellant is entitled for the consequential reliefs.
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