2002 (3) TMI 466

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..... ed 13-12-2001, the appeal filed by Shri Ramanand Gupta, was allowed by setting aside the personal penalty imposed upon him. Shri K.P. Dey, ld. Advocate appearing in support of the Miscellaneous Application, submits that Shri Gupta had also claimed the ownership of the indigenous goods, which were confiscated by the adjudicating authority on the ground that the same were used for concealing foreign .....

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..... nce on the Tribunal s decision in the case of Mazda Chemicals reported in 1996 (88) E.L.T. 767 (Tribunal) wherein the distinction between the concealment and covering was drawn and it was held that for the purposes of attracting the provisions of Section 119 of the Customs Act, 1962, there should be articles which have been used for concealment of the smuggled goods. Mere coverage of the contraban .....

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