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1980 (7) TMI 260

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....e Order No. S/10-61/79 IV, dated `Nil' passed by the Collector of Customs, Bombay by which the Collector confiscated a consignment of Rough diamonds valued at Rs. 81,169 under section 111D of the Customs Act, 1962 subject to a fine in lieu of confiscation of Rs. 26,000. 2. One of the points agitated in the appeal and which was further stressed at the time of the personal hearing granted to....