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The judgment involves a review proceeding under Section 129DD of the Customs Act, 1962, regarding the confiscation of gold kara. The imposition of personal penalty was set aside at the appeal stage due to lack of specific mention of penal clauses. The review was proposed by the Collector but was deemed legally untenable. The order-in-appeal was upheld based on established case law, emphasizing the need for clear indication of the penal provision for imposing penalties. The review proceeding was dropped, and the impugned order-in-appeal was upheld.
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