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1993 (1) TMI 148 - CEGAT, NEW DELHIExtract: .......dulently by the licensee cannot be allowed clearance to the appellants who are the holders of letter of authority from that licencee and the confiscation of the goods is in order. The appeal is rejected. 6. The Cross Objection by the department is only in the nature of comments on the appeal and as such it is mis-conceived and, therefore, rejected.
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