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    <title>2007 (5) TMI 517 - CESTAT, CHENNAI</title>
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    <description>The appellant&#039;s challenge against the confiscation of gold items and imposition of penalty under Section 111(d) of the Customs Act was unsuccessful. The appellant failed to prove lawful acquisition of the goods, leading to the sustained decision of confiscation and penalty. However, the appellant was granted the option for redemption against payment of a fine, following a fair hearing. The impugned order was set aside to the extent that the redemption option was not initially granted, and the appeal was allowed for determining a reasonable redemption fine.</description>
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    <pubDate>Wed, 09 May 2007 00:00:00 +0530</pubDate>
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      <title>2007 (5) TMI 517 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=122582</link>
      <description>The appellant&#039;s challenge against the confiscation of gold items and imposition of penalty under Section 111(d) of the Customs Act was unsuccessful. The appellant failed to prove lawful acquisition of the goods, leading to the sustained decision of confiscation and penalty. However, the appellant was granted the option for redemption against payment of a fine, following a fair hearing. The impugned order was set aside to the extent that the redemption option was not initially granted, and the appeal was allowed for determining a reasonable redemption fine.</description>
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      <pubDate>Wed, 09 May 2007 00:00:00 +0530</pubDate>
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