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2009 (5) TMI 182 - CESTAT, CHENNAIAbsolute confiscation of 30.175 Kgs. of silver seized from the appellant - appellant is correct in his submission that since the confiscated silver was less than 100 Kgs. and was in the form of bars not weighing more than 30 Kgs. each, the seizure itself should not have taken place, in the light of CBEC Circular F.No. 394/233/88-CUS (AS) dated 11-6-1990 - we set aside the confiscation and penalty and allow the appeal
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