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2026 01 21T00 00 Case Law 2009 248 E L T 122 Bom 25 08 2009 by humdum007 is a document available to read on EtoBox.
The High Court of Bombay ruled that goods that have been cleared and are not available for seizure cannot be confiscated or subject to a redemption fine under the Customs Act, 1962. The court upheld the CESTAT
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