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    <title>1989 (10) TMI 174 - CEGAT, CALCUTTA</title>
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    <description>The appeal filed by Smt. Shyam Lata Sharma was partly allowed, directing the return of the seized goods or payment of their seizure value if sold. The appeals regarding the imposition of penalties on Narayan Sharma and M.M. Shastri were dismissed.</description>
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