2004 (3) TMI 689

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..... s. Heard Shri Bidhan Chandra, learned JDR who states that the implementation of the impugned order passed by the Commissioner (Appeals) will result in release of large quantity of confiscated goods valued at about Rs. 15 lakhs. He further states that the impugned order passed by the Commissioner (Appeals) is not correct in law and is against the ratio of the Apex Court decision in the case of Coll .....

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