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2003 (11) TMI 494 - CESTAT, MUMBAIExtract: ....... currency represented sale proceeds of smuggled gold and the foreign currency liable to confiscation under Section 121 of the Customs Act. He rightly imposed penalty under Section 112(b) of the Customs Act, 1962. 6. emsp We see no reason to interfere with the order of the lower authority. The appeal is rejected. The order of Commissioner is upheld.
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