2003 (11) TMI 246

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....lty of Rs. 10,000.00 (Rupees ten thousand). 2. After hearing Shri Tanvir Hossain, learned Advocate for the appellant and Shri N.K. Mishra, learned JDR for the Revenue, I find that the said appellant is a proprietor of one courier services from whose possession the ball bearings allegedly of smuggled character were recovered. The said appellant has stated before the authorities below that he was....