2004 (3) TMI 455

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...., SDR, for the Respondent. [Order]. - Appellants filed this appeal against the order-in-appeal passed by the Commissioner of Customs. 2. The appellants made an import of CD ROMs and VCDs. The goods were seized on the ground that these are pirated goods. The appellants made a statement under Section 108 of the Customs Act and admitted that he had no evidence to undertake that the said....