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2017 (11) TMI 1527 - AT - CustomsConfiscation - allegation of smuggling not established - Held that: - this Tribunal have categorically held that if the allegation of smuggling is not established confiscation is bad, as have been held by the Coordinate Bench ruling of this Tribunal in the case of M.B. Enterprises v/s CC, New Delhi - on the basis of such findings, holding the goods liable to confiscation under Section 111(d) of the Act is misplaced and erroneous, leading to miscarriage of Justice - confiscation, redemption fine and penalty set aside - appeal allowed - decided in favor of appellant.
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