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Issues: Whether the appeal should be admitted on substantial questions concerning confiscation of goods and penalty under the Customs Act, 1962, including the effect of testing by the Drugs Controller, warehousing in a customs bonded warehouse, exemption under Schedule D of the Drugs & Cosmetics Rules, 1945, and the point of entry through Nhava Sheva port.
Outcome: The appeal was admitted on the stated substantial questions of law and notice was accepted on behalf of the respondent.
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