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1999 (3) TMI 304 - CEGAT, CALCUTTAExtract: .......ng all the relevant facts and considerations into account I agree with the contentions of the appellant and Order for the release of the goods confiscated. If the goods had already been disposed of then as per rules and subject to the provisions regarding return of the sale proceeds the same be refunded to the appellant. The appeal is thus allowed.
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