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2017 (10) TMI 36 - CESTAT ALLAHABADConfiscation of seized Gold - penalty - Held that: - the appellant have discharged burden to establish that the Gold under seizure was legitimately possessed by them and the same was legitimately cleared through filing Bill of Entry and payment of Customs duty as required under Section 123 of the Customs Act, 1962 - SCN not sustainable - confiscation and penalty set aside - appeal allowed - decided in favor of appellant.
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