2000 (8) TMI 331

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..... The application is for waiver of deposit of penalty of Rs. 3.00 lacs imposed on the applicant. 2. The Commissioner (Appeals) finds that the applicant was concerned with the smuggling of 12 gold bars which he gave to Vithal Chilka for carriage during which Chilka was intercepted by police and the gold seized. 3. The contention of the advocate for the applicant, that since the gold was se .....

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