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2015 (10) TMI 2132 - AT - CustomsSmuggling of goods or not - foreign marked gold Alleged that goods were seized from waste paper box into which Shri Mahendra Bahadur (employee of Appellant) has hastly dropped the packet containing gold bars Appellant contends that gold biscuits have been procured by him legally from M/s. Anand Sales Pvt. Ltd. - Confiscation of goods under Section 111(b) and (d) and penalties imposed thereafter under Section 112 Held That:- On investigation by Customs Officer it was found that Shri Nand Kishore Modi of M/s. Anand Sales Pvt. Ltd. has confirmed the sale of 22 pcs. of gold biscuits to Shri R.K. Damani and also that the same has been procured by him from ABN AMRO BANK, Russel Street Branch, Kolkata - Recovery of goods was conflictingly shown to be from the pocket of Shri Mahendra Bahadur and as well as from the waste paper box Confiscation set aside and goods handed over to the owner No penalties imposed Appeal disposed in favour of Appellant with consequential relief.
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