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    <title>2005 (6) TMI 421 - CESTAT, NEW DELHI</title>
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    <description>The tribunal set aside the confiscation and penalty imposed on the appellants contesting the seizure and acquisition of gold bars. The documentary evidence established the legitimate acquisition of the gold bars, refuting claims of smuggling. No incriminating items were found, and the seized Indian currency was explained. The tribunal found the impugned order unsustainable and allowed the appeals of all appellants with consequential relief.</description>
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      <description>The tribunal set aside the confiscation and penalty imposed on the appellants contesting the seizure and acquisition of gold bars. The documentary evidence established the legitimate acquisition of the gold bars, refuting claims of smuggling. No incriminating items were found, and the seized Indian currency was explained. The tribunal found the impugned order unsustainable and allowed the appeals of all appellants with consequential relief.</description>
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