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    <title>2005 (6) TMI 374 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order, allowing the appellant&#039;s appeal against the confiscation of a gold bar and imposition of a penalty of Rs. 5,000. Discrepancies in evidence, including conflicting versions of how the gold bar was recovered and lack of tangible proof of foreign origin, led to the conclusion that neither confiscation nor penalty were justified under Section 112(b) of the Customs Act. The appellant was granted consequential relief as per law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=115635</link>
      <description>The Tribunal set aside the impugned order, allowing the appellant&#039;s appeal against the confiscation of a gold bar and imposition of a penalty of Rs. 5,000. Discrepancies in evidence, including conflicting versions of how the gold bar was recovered and lack of tangible proof of foreign origin, led to the conclusion that neither confiscation nor penalty were justified under Section 112(b) of the Customs Act. The appellant was granted consequential relief as per law.</description>
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