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2016 (2) TMI 952 - CESTAT CHANDIGARHDemand of duty on seized goods - Held that: - the seized goods are in the custody of the Revenue and never owned by the appellant, in that circumstances, duty cannot be demanded from the appellant when the appellant themselves have submitted that they are not owner of the goods and they have given explanation thereto that they are selling goods in cash. In that circumstances, I hold that duty demand and imposing of penalty on the appellant is not sustainable. With these terms, the impugned order. Qua demanding duty from the appellant and imposing penalty thereon is set aside - appeal allowed.
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