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1999 (1) TMI 313 - CEGAT, MUMBAIExtract: .......cause, in spite of the charges of misdeclaration etc. alleged in the show cause notice, the Collector has confined himself to order confiscation in terms of Section 111(d) alone. 10. emsp I, therefore, find that the case made out by the importers is strong. I accordingly, set aside the impugned order and allow the appeal with consequential benefit.
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