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<h1>Supreme Court Upholds Goods Confiscation Decision</h1> <h3>Auto Control (P) Ltd. Versus Collector</h3> Auto Control (P) Ltd. Versus Collector - 2006 (199) E.L.T. A127 (SC) The Supreme Court upheld the decision for confiscation of goods imported under valuation by the appellant, as supported by concurrent findings of fact by lower authorities. Civil appeals were dismissed with no order as to costs.