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The Supreme Court allowed the appeal by special leave, overturning the Punjab High Court's decision to confiscate goods imported by a private limited company. The goods were considered parts of guns, not complete 12 bore guns, and the import was authorized under the company's license. The Court held that the authorities' conclusion that the goods were guns was incorrect. The appeal was allowed, and the High Court's order was set aside, with costs awarded to the appellant.
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