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    <title>1992 (1) TMI 231 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal allowed the appeal, ordering the return of the confiscated currency and goods to the appellants within two months from the date of receipt of the order. The confiscation was found to be not in accordance with law due to lack of specific allegations, improper reasoning, and going beyond the scope of the show cause notice.</description>
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