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2017 (4) TMI 319 - AT - CustomsImposition of penalty u/s 112 (a) & (b) and u/s 114 of the CA - smuggling of gold - Held that: - the involvement of the Appellant in the smuggling of the gold into India and in attempt of smuggling of Indian and foreign currency is clearly made out. Therefore, the charges against the Appellant making him liable for penalty u/s 112 (a) & (b) and u/s 114 of the CA are sustained - appeal dismissed - decided in favor of Revenue.
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