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2001 (7) TMI 183 - AT - CustomsExtract: .......ch case is to be decided on the facts available in that particular case. Accordingly, we hold that the imposition of personal penalty on Shri Subhas Chandra Saha was justified. He is not claiming ownership of the six pieces of gold biscuits in question. Accordingly, confiscation of the same is upheld. The appeals are disposed of in the above terms.
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