2003 (12) TMI 464

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..... wed to be shipped provisionally have been ordered to be confiscated under Section 113 of the Customs Act, 1962 and a redemption fine of Rs. 3 lakhs and penalty of Rs. 75,000/- has been imposed under Section 114 of the Customs Act, 1962 and drawback claim has been restricted to FOB value of US$ 300 per piece as the values declared in other Shipping Bills by same kind of garments and the material us .....

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