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2001 (3) TMI 496 - AT - CustomsExtract: .......lause (d) of Section 111 could not have been contravened as a result of these acts or omissions. If at all any of the provisions of Section 111 of the Act would apply, it is clause (o). The confiscation ordered by the Commissioner under clause (d) of Section 111 cannot be upheld. 9. emsp This appeal is also allowed and the impugned order set aside.
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