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2011 (10) TMI 122 - AT - CustomsGoods imported without getting an IE code - Penalty imposed u/s 117 - seeking confiscation of the imported goods - Held that no details regarding nature/description of the goods, value of the goods imported and whether the goods were prohibited or not is available. Under these circumstances, confiscating the goods whose details are not available may not be appropriate - found to be only a case of a procedural violation - no valid reason to interfere with the order of the Commissioner (Appeals) - Penalty sustained
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