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2017 (2) TMI 1406 - MADRAS HIGH COURTConfiscation - Sections 111(j) and 111(f) of Customs Act - Held that:- The provisions of clauses (f) and (j) of Section 111 of the Act, providing for confiscation apply only in the case of violations specifically mentioned therein. The facts and circumstances of the transaction before us are not in dispute. Insofar as the purpose of the import was clearly stated as being for use in the proposed ‘Sethusamudram Project’ which stood frustrated, the bona fides of the transaction is not in dispute - In the present case, we agree with the findings of the CESTAT that the provisions of 111(f) and 111(j) would not stand attracted insofar as there is no contravention of the stipulations contained therein. The substantial questions of law are answered in favour of the assessee - appeal dismissed - decided against revenue.
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