2004 (3) TMI 555

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..... tom case relating to alleged smuggling of foreign made gold biscuit of 10 Tolas, valued at Rs. 64,400/-. The appeal against imposition of penalty was rejected by Commissioner (Appeals). Hence this appeal before the Tribunal. 2. The appellants are not present. They have furnished written submissions. Heard the ld. D.R. who supports the order of the lower authority. 3. In this case the said gold .....

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..... penalised and the gold has been confiscated. 5. I observe that the detention of the appellants under COFEPOSA prior to this case has weighed on the minds of the lower authorities more than the evidence available on record in this case to proceed in the manner in which they did in this case. Consequent to denotifying the gold from the perview of Section 123 of the Customs Act, the possession of f .....

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