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1991 (9) TMI 219 - CEGAT, NEW DELHIExtract: .......rance. We notice at this stage that no copy of such an instruction has been brought on record by the department in its appeal memo nor during the course of hearing. To our mind the entire seizure was unwarranted in the facts and circumstances of this case. Accordingly, we have no hesitation in dismissing the appeals. They are dismissed accordingly.
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