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1991 (11) TMI 155 - CEGAT, CALCUTTAExtract: .......ravention of the Customs Act, 1962. This argument also cannot be accepted. In that view of the matter, the confiscation of the goods, i.e. five gold bars and the gold ornaments seized in this case are upheld. The penalty imposed on the appellant is only Rs. 20,000/- and the same cannot be said to be excessive. Accordingly, this appeal is dismissed.
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