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2010 (5) TMI 804 - SCH - Customs
Whether the goods held to be improperly imported are liable for confiscation under Section 111 of the Customs Act, 1962, even though the same are cleared and not available for seizure? - the decision in the case of COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI Versus FINESSE CREATION INC. 2009 (8) TMI 115 - BOMBAY HIGH COURT contested - Held that - appeal dismissed.