2003 (7) TMI 188

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....eals) upholding the Deputy Collector's order of imposition of penalty of Rs. 6,35,000/- under Section 112(a) of the Customs Act, 1962 and upholding his finding that star aniseed imported by the appellants is liable for confiscation under Section 111(d) of the Act. 2. I have heard both sides. 3. The goods in question have been held to be spices and are therefore consumer goods of agricultural....