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    <title>2004 (12) TMI 251 - CESTAT, MUMBAI</title>
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    <description>The tribunal upheld the confiscation of both the Nokia mobile phones and the watch movements under Section 111(d) of the Customs Act. The penalty imposed under Section 112(b) was also upheld, and the appeal was rejected.</description>
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    <pubDate>Fri, 03 Dec 2004 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=53699</link>
      <description>The tribunal upheld the confiscation of both the Nokia mobile phones and the watch movements under Section 111(d) of the Customs Act. The penalty imposed under Section 112(b) was also upheld, and the appeal was rejected.</description>
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      <pubDate>Fri, 03 Dec 2004 00:00:00 +0530</pubDate>
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