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1994 (9) TMI 205 - CEGAT, CALCUTTAExtract: .......dingly, the evidence in this case is insufficient to hold that the Department has established that the appellant, Shri Trilochan Singh is connected with the conveyance of the smuggled gold seized in this case. In that view of the matter, this appeal of Trilochan Singh is allowed and the penalty of Rs. 1,00,000.00 imposed on him is hereby set aside.
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