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2006 (9) TMI 404 - AT - CustomsExtract: .......hould be available to hold them liable for confiscation. The value of Rs. 40/- per piece fixed by the Commissioner based on CIU, Coimbatore appears to be reasonable. As the impugned goods are held liable to be confiscable, penalty under Section 114 is justified and upheld. In the result, we dismiss the appeal. (Pronounced in open Court on 4-9-2006)
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