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2011 (2) TMI 217 - MADRAS HIGH COURT
Misdeclaration of goods - Seizure of goods and dollars - Coercive statements - Notification No. 31/2003-Customs, dated 1-3-2003 - it is not in dispute that the petitioner is entitled to import upto 10 Kilograms of gold, as it is an admitted fact that he had been living abroad for more than six months - there is nothing shown on behalf of the respondents that the petitioner is not entitled to get the goods released, on his payment of the customs duty and the penalty liable to be paid by him, as per the Notification No. 31/2003-Customs, dated 1-3-2003, issued under Chapter 71 of the First Schedule to the Customs Tariff Act, 1975 - Decided in the favour of assessee