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Confiscation of improperly imported goods - Chinese mobile phones Customs duty cannot be demanded from appellant as it is case of town seizure and date/time of inspection is not known to determine rate of duty exchange rate and value of goods - Appellant being transporter cannot be expected to know all - he was not aware of smuggled nature of seized goods - No penalty - Tri

Customs - Confiscation of improperly imported goods - Chinese mobile phones Customs duty cannot be demanded from appellant as it is case of town seizure and date/time of inspection is not known to d .....

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