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1998 (12) TMI 314 - CEGAT, CALCUTTAExtract: .......r. Absolute confiscation is not warrantable in our prima facie view. We are therefore of the view that the goods themselves act as a security for the penalty now imposed by the Collector because the goods are admittedly valued at over Rs. 27 lakhs. Consequently we accept the stay petition and waive the penalty for the purpose of hearing the appeal.
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