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    <description>Non-entry of finished goods in the RG-1 register did not justify confiscation or penalty where the goods were found in the inspection room awaiting final inspection and were contemporaneously explained as such. RG-1 entry was relevant to finished goods ready for disposal or warehousing, and the goods had not been shown to have crossed that stage. On those facts, the goods were sufficiently accounted for and there was no basis to treat them as clandestinely manufactured or unaccounted.</description>
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