2007 (10) TMI 34

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..... is set aside - C/154/2007-SM(BR) - 1577/2007-SM(BR)(PB) - Dated:- 3-10-2007 - [Order per] - The challenge in the present appeal is confiscation of 1063 pieces of plywood totally valued at Rs. 4,30,536/- in terms of the provisions of Section 119 of the Customs Act 1962, with an option to the appellant to redeem the same on payment of redemption fine of Rs. 1,07,634/-. The said confiscation is a .....

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..... eference, in this regard may be made to the Tribunal's decision in the case of Mazda Chemicals v. CC - 1996 (88) E.L.T. 767 (T). Inasmuch as plywood in question was a bona fide consignment and were strategic placement of the same by the transporter in the truck so as not to make the contraband items visible, will not invoke under Section 119. Accordingly, I set aside the confiscation of the .....

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