2009 (9) TMI 765

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Full Text of the Document

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....inst the order of the lower appellate authority who has upheld confiscation of six tractors on the ground of violation of the licensing conditions with option to redeem the same on payment of a fine, and imposition of penalty, is only to the quantum thereof. I have heard both sides. The assessable value of the tractors is Rs. 3,83,992/-. There is no dispute that the importers could not produce cer....