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2005 (3) TMI 294 - AT - CustomsExtract: .......ods are liable to confiscation under Section 111(m) of the Customs Act as held by the Commissioner. We also observe that the fines and penalties imposed by the Commissioner are not excessive. We do not wish to interfere with the order of the Commissioner in this regard. 11.The appeal is accordingly rejected. (Operative part pronounced in the Court)
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