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2014 (2) TMI 118 - CESTAT NEW DELHIConfiscation of goods - Recovery of Swiss origin gold bar of 1 kg - Provisional release of gold on furnishing bank guarantee - Held that:- father and the son were associated with the illegal import and were concerned with acquiring, carrying, keeping etc. of goods liable to confiscation under provisions of the Customs Act, 1962 - no grounds to interfere with the findings of fact recorded by the appellate authority as confirmed in appeal. There is neither any error in the appreciation of relevant facts nor any perversity in analysis of the evidence on record, nor in application of the appropriate statutory provisions, warranting appellate inference - Decided against assessee.
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