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2006 (10) TMI 359 - CESTAT, BANGALOREExtract: .......ffect accordingly. 7.1 emsp In view of the above, legally the Commissioner rsquo s order confiscating the impugned goods under Section 111(d) read with 3(2) and 3(3) of FTDR is not correct. Hence, the impugned order has no merits and the same is set aside. Thus, we allow the appeal with consequential relief. (Pronounced in open Court on 10-10-2006)
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