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1998 (3) TMI 426 - CEGAT, CALCUTTAExtract: ....... aside the finding of liability to confiscation of the imported goods and consequently the penalty of Rs. 30,00,00/- imposed on the appellant. 5.3 emsp Learned Consultant has not challenged the classification of the goods for assessment of customs duty. Hence we are not required to give any finding on that issue. Appeal disposed of in above manner.
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