2001 (2) TMI 453

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....ri Karnail Singh, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appeal is taken up for disposal with the consent of both sides. 2. In the impugned order, the Commissioner has ordered confiscation under Section 113 of foreign currency equivalent to Rs. 86.44 lakhs, which was seized from the possession of the appellant when he was returning to Dubai from Mumba....