2001 (11) TMI 593

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.... [Order]. - In the impugned order, the Commissioner has directed payment of duty in accordance with the value he has determined of the imported goods, imposed a penalty of Rs. 40 lakhs under Section 112 of the Act "as an alternative for fine in lieu of confiscation of goods" which he holds liable to confiscation under Clause (m) of Section 111 of the Act, which had already been released, and ano....