Tribunal overturns cosmetic confiscation, finding in favor of appellant; Bill of Entry filing not violated.

The Tribunal set aside the confiscation of cosmetics, ruling in favor of the appellant, as the failure to file the Bill of Entry did not contravene Section 111.

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The appeal was against the confiscation of cosmetics due to importer's failure to file Bill of Entry. The Tribunal ruled in favor of the appellant, stating that this did not amount to contravention of Section 111, thus setting aside the confiscation and allowing the appeal.

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