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1983 (11) TMI 295 - CEGAT NEW DELHIExtract: ....... no material to sustain the penalty under Section 74 of the Act. We, therefore, allow the appeal and direct that the penalty in a sum of ₹ 5000, if paid, is to be refunded to the Appellant. Needless to say that the order of the adjudicating authority, in so far as the seized gold and gold ornaments are concerned, is not interfered with by us.
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