2005 (2) TMI 693

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..... am, Vice-President]. The appellant is aggrieved by the imposition of penalty of Rs. 2,00,000/- by the adjudicating authority on the ground that waste lubricating oil imported by them in December 1996 for reprocessing and conversion into lubricating oil by vacuum distillation was liable to confiscation under Section 111(d) of the Customs Act, 1962. 2. We have heard both sides. 3. It canno .....

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