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The appeals were against the order of the Commissioner of Customs (Appeals) regarding the recovery of contraband synthetic fabrics from a taxi. The driver and owner of the taxi were aggrieved with penalties and confiscation. The advocate argued that the driver couldn't be expected to check the passenger's luggage. The tribunal held that confiscation of the taxi and penalties were unjustified as there was no evidence of knowledge about the smuggled goods. The impugned order was set aside, and the appeals were allowed.
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