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1986 (5) TMI 129 - AT - Central ExciseExtract: .......be true, voluntary and acceptable would prove the charges against the appellant. Having regard to the value of the foreign gold under seizure namely Rs. 1 lakh, the penalty imposed on the appellant under the provisions of the Customs Act and the Gold (Control) Act cannot be said to be either harsh or excessive. The appeals are therefore, dismissed.
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