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    <title>2002 (4) TMI 765 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal held that the confiscation of CD Roms under Section 111(d) of the Customs Act was unjustified as there was no prohibition applicable to the goods. The penalty imposed on the appellant-company and its Director was deemed unsustainable as the goods were not found to be in violation of any relevant laws. The impugned order was set aside, and the appeals were allowed with any consequential relief.</description>
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    <pubDate>Tue, 16 Apr 2002 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=106261</link>
      <description>The Tribunal held that the confiscation of CD Roms under Section 111(d) of the Customs Act was unjustified as there was no prohibition applicable to the goods. The penalty imposed on the appellant-company and its Director was deemed unsustainable as the goods were not found to be in violation of any relevant laws. The impugned order was set aside, and the appeals were allowed with any consequential relief.</description>
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