2005 (11) TMI 82

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....er Section 135 of the Customs Act (hereinafter referred to as 'the Act') read with Sections 4 and 5 of the Imports and Exports (Control) Act, 1947. 3. It appears that after interception of a vessel on 24th October, 1982 adjudication proceeding started in which the vessel in question was confiscated and penalty was imposed against the appellant. Arising out of the penalty proceeding, the matter ....