2002 (12) TMI 513

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.... [Order per : J.H. Joglekar, Member (T)]. - The appellants imported plastic spirals claiming them to be falling under OGL and not under negative list. The Dy. Commissioner observed that the items fell under sub-heading 3926.90 of the ITC (HS) classification requiring production of a licence. He confiscated the goods under Section 111(d) of the Customs Act, allowed their redemption on payment of....