2004 (8) TMI 539

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....e it appears, prima facie, that the impugned order dismissing the appeal of the appellants under Section 129E is illegal, the pre-deposit of the duty amount is waived. In my view, the appeal itself can be disposed of. 2. From the record, it is evident that the appellants challenged the order of the Joint Commissioner, who ordered the confiscation of their SP Stones under Sections 111(l), 111....