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1998 (12) TMI 285 - CEGAT, NEW DELHIExtract: .......e said to have been put in conscious possession of the appellant. Having regard to all the facts and circumstances of the case, I am of the view that no penalty at all is warranted on the appellant. Hence, I set aside the penalty of Rs. 20,000/- imposed on the appellant. Nothing stated in the order will effect the confiscation of the gold biscuits.
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