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    <title>1986 (12) TMI 135 - CEGAT, NEW DELHI</title>
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    <description>An illegal or defective search does not by itself invalidate seizure of goods otherwise liable to confiscation or the personal liability attached to the persons concerned. On the Customs Act, 1962 aspects, jewellery treated as goods brought in small quantities and supported as ornaments used in Dubai was not shown to be illegally imported, so confiscation and personal penalty were not sustainable. Under the Gold (Control) Act, 1968, gold articles not shown to be commonly used as ornaments in India were treated as articles of gold; because the holding limit was exceeded without declaration, confiscation was justified, though release on redemption fine was permitted.</description>
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    <pubDate>Thu, 11 Dec 1986 00:00:00 +0530</pubDate>
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      <title>1986 (12) TMI 135 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=72635</link>
      <description>An illegal or defective search does not by itself invalidate seizure of goods otherwise liable to confiscation or the personal liability attached to the persons concerned. On the Customs Act, 1962 aspects, jewellery treated as goods brought in small quantities and supported as ornaments used in Dubai was not shown to be illegally imported, so confiscation and personal penalty were not sustainable. Under the Gold (Control) Act, 1968, gold articles not shown to be commonly used as ornaments in India were treated as articles of gold; because the holding limit was exceeded without declaration, confiscation was justified, though release on redemption fine was permitted.</description>
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      <pubDate>Thu, 11 Dec 1986 00:00:00 +0530</pubDate>
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