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2001 (4) TMI 341 - AT - Central ExciseExtract: .......ight. It was submitted that the action of the importer was not motivated. We find that confiscation under Sec. 111(j) of the Customs Act was correctly made. We also find that the ld. Commissioner has taken into account all the aspects in imposing token fine and penalty. We do not find that the importers deserve more leniency and dismiss the appeal.
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