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1988 (8) TMI 318 - CEGAT, BOMBAYExtract: .......ch works out to 10 of the seized gold and gold ornaments. This fine was no doubt confirmed by the Collector (Appeals). Looking to the gravity of the offence and the false defence taken, the authorities below had erred on leniency. 14. This appeal does not deserve any further consideration even in the matter of fine. Therefore, the same is rejected.
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