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    <description>The revision application filed by Abdul Kareem was rejected as time-barred, with the government citing the lack of jurisdiction to condone delays beyond three months. The confiscation of cigarettes and the penalty imposed on Abdul Kareem were upheld based on evidence and voluntary statements recorded under Section 108 of the Customs Act, 1962. The statutory health warning requirements were deemed applicable, dismissing arguments against the applicability of the Cigarettes and Other Tobacco Products (Packaging and Labelling) Rules, 2008.</description>
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