2005 (12) TMI 387
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.... [Order]. - This appeal arises from OIA No. 69/2003 dated 29-10-2003 by which the Commissioner (Appeals) has upheld the confiscation of 4 containers under Section 111(o) of Customs Act. He has imposed a penalty of Rs. 20,000/- on the appellant who was only a carrier. They are neither the importers nor the suppliers of containers. The importer was the Ministry of Defence. In terms of Notificati....


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