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1996 (4) TMI 323 - AT - CustomsExtract: .......ese silver bars under seizure. Therefore they are correctly confiscated under Section 111(d) of the Customs Act. Accordingly we confirm the confiscation of the gold as well as silver in this case. In this view of the matter the penalty of Rs. 1,00,000/- imposed on the appellant also cannot be said to be excessive. The appeal is therefore dismissed.
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