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2013 (10) TMI 673 - CESTAT NEW DELHIConfiscation - No claim of goods - Held that:- though the appellant has booked seized goods he has not disclosed the address of the person who had come to him with the goods for booking. The imported goods prima facie appear to be of smuggled origin and up till now, the same have not been claimed by anybody. In view of this, this is not a case for total waiver. The appellant are, therefore, directed to deposit an amount of Rs.1,00,000 towards penalty within a period of 4 weeks from the date of this order - Decided against assessee.
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