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1989 (1) TMI 260 - Commissioner - Indian LawsExtract: .......ower authority is not sustainable in law. I, therefore, set aside the order of the lower authority with regard to confiscation of unstamped gold ornaments weighing 267.600 gms, I also set aside the order of penalty on M/s. Shah Dalichand Kapoorchand and Co., Shri Shah Dalichand Kapoorchand, Shri Ashok Dalichand Shah, and Shri Satish Dalichand Shah.
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