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2005 (5) TMI 472 - CESTAT, NEW DELHIExtract: ......., we up-hold the confiscation of the Indian currency amounting to Rs. 3.5 lakh seized from the residence of appellant No. 1. The penalty imposed on appellants No. 1 is reasonable and as such is upheld by us. As we have set aside the confiscation of the car, no penalty is imposable on appellant No. 2. Both the appeals are disposed of in these terms.
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