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2004 (1) TMI 491 - CESTAT, MUMBAIExtract: .......he tempo that the goods were non-duty paid. Subsequent payment of duty under a different set of invoices does not make the goods less vulnerable for confiscation. The Deputy Commissioner has rightly confiscated the goods and imposed penalty on the Company. 10. emsp The Revenue appeal is allowed. The order of the Commissioner (Appeals) is set aside.
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