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2003 (5) TMI 175 - CEGAT, MUMBAIExtract: .......ed in this case. Hence, in this case, the goods were rightly held to be liable to confiscation under Section 111(d) of the Customs Act. As the importer of the goods, the appellant attracted the penal liability clause of Section 112 of the Act. We do not find any infirmity in the order of the Collector against the appellant. The appeal is dismissed.
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