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2017 (7) TMI 45 - AT - CustomsIllegal import - smuggling of gold - confiscation - packing material - baggage rules - Held that: - the issue herein is no longer res integra. This Tribunal under similar facts and circumstances in the case of CC, Lucknow Vs. Mohd. Nayab and another [2017 (1) TMI 3 - CESTAT ALLAHABAD], where it was held that there is no reason to interfere with the order of the learned Commissioner (Appeals) who have upheld the order of confiscation with redemption fine, redeemable on deposit of duty and fine. Further, the penalty imposed on the respondents, is adequate. There is no case of smuggling of the Gold is made out and at best it may be the case of non-declaration at best, against the respondent - confiscation with redemption fine upheld - penalties u/s 112 and 114 AA have been upheld. Appeal dismissed - decided against Revenue.
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