2013 (3) TMI 118

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..... Adv.Ms. Ranjana Narayan, Adv. For Mr. B. Krishna Prasad,Adv. ORDER The Commissioner of Customs (Adjudication) in para 25 of the order dated March 13, 2001 has observed as follows : "..... I concede that no evidence exists that the said have been brought across the land border without payment of duty. I hold,therefore, that the goods were not liable to confiscation under Section 111(k) of the ....