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1995 (8) TMI 180 - CEGAT, NEW DELHIExtract: .......that the goods were removed without payment of duty and therefore, seizure and confiscation thereof is sustainable in law. The quantum of penalty is also commensurate with the offence and hence is upheld. 18. emsp In the light of the above findings, the impugned order is modified to the extent stated above and the appeal is disposed of accordingly.
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