2004 (4) TMI 393

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..... Order]. - Commissioner (Appeals) vide his impugned order has set aside the order for confiscation of ICs of foreign origin on the ground that the goods are not notified items, under the provisions of Section 123 of Customs Act, 1962 and Revenue has not been able to produce any documentary evidence on record to supports the allegation and finding of the said goods being of smuggled nature. The .....

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