2014 (6) TMI 19

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....ner (AR), for the Appellant. Shri Sankar Bala, Chartered Accountant, for the Respondent. ORDER Heard both sides. Revenue filed this appeal against the impugned order passed by the Commissioner of Customs, Banglore wherein the Commissioner held that the goods are not liable for confiscation and the respondents are not liable for any penalty. 2. The brief facts of the case are that ....