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2013 (12) TMI 1481 - HC - CustomsConfiscation - Import of hazardous chemicals - Held that:- Tribunal, on appreciating the facts has found that the provision of Section 111(d) of the Customs Act, 1962 read with Rule 3(2) and 3(3) of Foreign Trade (Development and Regulation) Act, 1992, has no manner of application. - Therefore, the alleged admission cannot be accepted to change the law. Hence, there is no element of law involved in the appeal. - Decided against Revenue.
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