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1991 (9) TMI 206 - CEGAT, NEW DELHI
Extract:
.......llant the currency notes cannot be retained by the Department and have to be returned to the appellant. Imposition of penalty is also not legal and proper in the absence of proof of violation of any provisions of the Customs Act. 7. In the light of the above discussions we set aside the impugned order and allow the appeal with consequential relief.