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1998 (8) TMI 240 - CEGAT, MUMBAIExtract: .......t considering the relatively small quantity involved, we are of the view that the absolute confiscation of the silver is harsh and the appellants can be given the option to redeem on a fine of Rs. 20,000/- in lieu of confiscation. The penalty on the appellant is also set aside in the circumstances of the case. The appeal is disposed of accordingly.
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