2006 (6) TMI 244

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....[Order]. -  The lower authorities have absolutely confiscated one lakh pieces of Clinical Thermometers imported by the appellants in April, 2005 and have also imposed a penalty of Rs. 30,000/- on the importer. After examining the records and hearing both sides, I find that, in terms of DGFT's Notification No. 44/2000 dated 24-11-2000 (as amended), import of clinical thermometers into India....