1980 (7) TMI 260

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..... he Collector confiscated a consignment of Rough diamonds valued at ₹ 81,169 under section 111D of the Customs Act, 1962 subject to a fine in lieu of confiscation of ₹ 26,000. 2. One of the points agitated in the appeal and which was further stressed at the time of the personal hearing granted to the appellants at Bombay on 19-6-1980 is that even though the Collector has stated in hi .....

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