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    <title>2008 (5) TMI 466 - CESTAT, MUMBAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals, upheld the Commissioner&#039;s order to release the seized gold, and emphasized the lack of evidence to prove the gold was smuggled. The retracted statements were not considered sufficient for confiscation or penalties. The gold was ordered to be returned to the Respondents.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeals, upheld the Commissioner&#039;s order to release the seized gold, and emphasized the lack of evidence to prove the gold was smuggled. The retracted statements were not considered sufficient for confiscation or penalties. The gold was ordered to be returned to the Respondents.</description>
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