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    <title>2003 (11) TMI 515 - CESTAT, NEW DELHI</title>
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    <description>The tribunal upheld the decision to release the 21 seized gold biscuits, finding them not liable for confiscation under the Customs Act. Penalties were dropped as the respondents successfully proved the lawful acquisition of the goods. The tribunal dismissed the department&#039;s appeals, affirming that no penalties were warranted and the gold biscuits were not subject to confiscation.</description>
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    <pubDate>Tue, 11 Nov 2003 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=113217</link>
      <description>The tribunal upheld the decision to release the 21 seized gold biscuits, finding them not liable for confiscation under the Customs Act. Penalties were dropped as the respondents successfully proved the lawful acquisition of the goods. The tribunal dismissed the department&#039;s appeals, affirming that no penalties were warranted and the gold biscuits were not subject to confiscation.</description>
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