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2006 (5) TMI 436 - AT - CustomsExtract: ....... after an order of assessment has been arrived, after due enquiries, by the proper officer as envisaged under Section 17 of the Customs Act, 1962. Therefore, the confiscation liability, arrived again in this case cannot be upheld. Order of confiscation and fine are to be set aside and appeal allowed to that extent accordingly. (Pronounced in Court)
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