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2004 (8) TMI 573 - CESTAT, MUMBAIExtract: ......., required in cases involving smuggling. 7. emsp In view of what has been discussed above, I hold that the gold in question is rightly confiscated. Having regard to the circumstances, however, I reduce the penalty to Rs. 50,000/- imposed by the lower authority. 8. emsp Confiscation of gold is upheld. Penalty reduced as above. Appeal partly allowed.
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