2001 (11) TMI 529

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....p;Appeal is against the order of the Commissioner (Appeals) setting aside the order of the Additional Commissioner, ordering confiscation under Clause (d) of Section 111 of the Act of foreign currency seized from the possession of the respondent and imposing penalty on him. 2. The ground in the appeal is that the foreign currency has been imported in contravention of the provisions of Sectio....