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1994 (5) TMI 37 - GOVERNMENT OF INDIAExtract: .......his regard, it is seen that the impugned gold in these two cases were not declared and, therefore, confiscation can not be assailed. Collector (Appeals) has allowed redemption on nominal amounts of fine and penalty and there is no scope for further relief in this regard. The revision applications are, therefore, rejected. It is ordered accordingly.
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