2008 (2) TMI 949

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..... the Tribunal is correct in setting aside the confiscation of silver and imposition of penalty based on the executive instructions issued by the Board in F. No. 394/233/880-CUS (AS) dated 11-6-1990 when the Department has made a seizure on reasonable belief and confiscation and imposition of penalty by the original adjudicating authority is based on the offence being established on investigations .....

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