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    <title>2001 (3) TMI 591 - CEGAT, MUMBAI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) decision to set aside the order confiscating goods under the Customs Act, 1962. The Tribunal could not issue refund directions to importers as it might pre-judge the pending appeal, advising them to apply for early disposal instead.</description>
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