2003 (7) TMI 427

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....llenges the order of the Commissioner (Appeals), who has held that the action of the adjudicating authority in searching the premises of M/s. Star Tours & Travels (of which the respondents is the proprietor), drawing up the panchnama, obtaining letter for waiver of show cause notice and personal hearing and passing the impugned order of confiscation of foreign currency and Indian currency recovere....