2003 (6) TMI 410

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....er : G.N. Srinivasan, Member (J)]. -  In the order impugned the Commissioner (Appeals) Customs, has confirmed the classification of goods imported by the Appellant under Tariff Heading 39.20 and also confirmed the confiscation of the goods under Section 111(m) of the Customs Act, 1962 and penalty imposed upon the appellants. 2. Counsel for the appellant argued that there has been no ma....