2000 (1) TMI 427

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.... Shri A. Ashokan, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The appeal is against the order of the Commissioner confiscating under Section 115 of the Customs Act, 1962, which has been made applicable to proceedings under Central Excises & Salt Act, 1944, the tempo van owned by the appellant permitted to be redeemed on payment of fine. 2. The Commissioner fo....