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2004 (2) TMI 552 - CESTAT, MUMBAIExtract: ....... has been found not to be free and voluntarily but obtained by coercion, it cannot be relied upon for the purpose of fastening penalty upon the appellant. In the absence of any other material linking the appellant with smuggling of the seized gold, penalty imposed upon him is not sustainable. Accordingly, we set aside the same and allow the appeal.
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