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2012 (5) TMI 301 - CESTAT, MUMBAIConfiscation of 3.6 MTs of diesel – stock in the vessel - smuggled goods – goods released provisionally against band and bank guarantee - Held that:- Commissioner ought to have confiscated the entire quantity (147 + 3.6 MTs) under Section 120(2) without splitting the stock in the manner he did, confiscation of this quantity of diesel is liable to be upheld, major part of the above stock was legally acquired by the appellant and no duty thereon was demanded by the Revenue, fine of Rs.1,00,000/- will be fair and justifiable. After deducting the aforesaid fine of Rs.50,000/- already paid by the appellant, appeal is disposed of
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