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2005 (2) TMI 365 - CESTAT, NEW DELHIExtract: .......llant that these are capital goods, therefore, are not liable for confiscation is also without any merit as the appellant had misdeclared the description of the goods, therefore, the goods are liable for confiscation. In these circumstances, we find no merit in the appeal, the appeal is dismissed. (Dictated and pronounced in open Court on 1-2-2005)
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