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2003 (4) TMI 157 - CEGAT, MUMBAIExtract: .......ion 239 of the Act. The fact that there was no loss of Revenue and that there was no intention to evade payment of duty is, therefore, not relevant for the purpose of determining the duty liability of the goods to confiscation. I, therefore, uphold the confiscation and penalty. 4. In the result, the impugned order is upheld and the appeal rejected.
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