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2004 (3) TMI 573 - CESTAT, MUMBAIExtract: ....... consignment. The goods were therefore rightly held liable to confiscation under Section 113(d) of the Customs Act and the person concerned liable for penal action under Section 114(i) of the Customs Act. 6. emsp Following the ratio laid down by the Supreme Court in the case cited supra we reject the appeal and uphold the order of the Commissioner.
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