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2001 (3) TMI 420 - CEGAT, BANGALOREExtract: .......rds liability for confiscation under Section 111(d) of the Customs Act, 1962, appeal is allowed and as regards liability of confiscation under Section 111(m) and thereafter penalty under Section 112 of the Customs Act, 1962, the appeal is allowed as Demand for de novo adjudication. Appeal disposed of in the above terms. 5. emsp Ordered accordingly.
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