2004 (11) TMI 213

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....Appeals) has reversed the order in original of the adjudicating authority who ordered the confiscation of the foreign origin goods (Mobile Phones with A/c, D/c Adapters) under Section 111 read with Section 119 of the Act. The Commissioner (Appeals) on the face of it, has acted contrary to the law resulting in mis-carriage of justice. When the respondents failed to deposit the penalty, as per the o....