2003 (8) TMI 260

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Full Text of the Document

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....the Respondent. [Order]. - The authorities below have confiscated liquor bottles and miniature bottles recovered on 12-11-1993 from 7 shops and residential premises owned/managed by the appellants herein under the provisions of Sec. 111(d) of the Customs Act as liquor was held to be of foreign origin and smuggled, and have imposed a penalty of Rs. 75,000/- upon the appellants. 2. I h....