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2003 (7) TMI 413 - COMMISSIONER OF CUSTOMS (APPEALS), KOLKATAExtract: .......d circumstances of the case. Further, confiscation of vehicle under Section 115 of the Act is not warranted under the provisions of law. 4. emsp In view of the above, I find that there is no merit in the Review Application filed by the Deptt. and accordingly, the order impugned in appeal is confirmed. The Review Application is accordingly rejected.
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