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The judgment from the Appellate Tribunal CEGAT, New Delhi dismissed the appeal filed by M/s. S. Hari Agencies as non-maintainable because they did not have the required authority as a Custom House Agent to file the appeal on behalf of the importer M/s. Krystal Yarns & Holdings Pvt. Ltd. The order directed confiscation of seized goods with an option to redeem on payment of a fine and imposed a penalty on the importer.
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