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2012 (8) TMI 655 - GOVERNMENT OF INDIA, MINISTRY OF FINANCEPenalty – confiscation – goods imported as unaccompanied baggage includes the fire arms viz. Air gun, pistol, cartridges etc – Held that:- Goods i.e. firearm & cartridges are restricted for import under the Baggage Rules. Thus the impugned goods being liable for confiscation have been rightly confiscated under Section 111(d) of Customs Act, 1962 and imposed penalty under Section 112 ibid - revision application is rejected
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