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2008 (4) TMI 568 - CESTAT, CHENNAISmuggling - Redemption fine and penalty - Held that: - by concealing the gold coins without declaring to the Customs authorities, Shri Ramaraj was attempting to evade payment of duty on the goods. In other words, ulterior motive of the appellant is writ large on the facts of this case. No one with a judicial mind can stand in the way of confiscation being ordered of the gold coins under Section 111 or penalty being imposed on the importer under Section 112 of the Act. The same is true in respect of the foreign currency and the mobile phones which were concealed by the appellant. Quantum of redemption fine and penalty is on higher side and is reduced - appeal allowed in part.
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