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    <title>2005 (6) TMI 364 - CESTAT, NEW DELHI</title>
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    <description>The judgment concluded that the confiscation of goods (Fertilizers &amp;amp; Pesticides) seized from a godown and the penalty imposed on the Appellants were unjustified. The goods were ordered to be released unconditionally, and the penalties under Section 114 of the Customs Act were set aside. The Appellants were granted relief as there was no legal basis for the actions taken by the authorities.</description>
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