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2003 (11) TMI 526 - AT - CustomsExtract: .......iscation of goods claimed to be licitly imported by producing bills and import duty paid Bills of Entry and imposition of penalties, especially when goods are not covered by Section 123 of the Customs Act, 1962. 5. emsp Consequently the orders of Commissioner (Appeals) are required to be confirmed and appeals dismissed. 6. emsp Ordered accordingly.
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