2004 (6) TMI 417

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.... Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - Vide the impugned order, the Commissioner (Appeals) has upheld confiscation of two items, namely brass astrolab and carved wooden wall bracket, under Sections 113(d) and 113(l) of the Customs Act, 1962 on the ground that these were antiques, and imposing penalty of Rs. 35,000/- on the appellants who attempted to export the above. ....