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    <title>2015 (11) TMI 1157 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the confiscation of gold and the vehicle under the Customs Act, along with imposing penalties on individuals involved in smuggling. One appellant was directed to predeposit Rs. 25,00,000, with the balance penalty waived, while the second appellant, alleged to have abetted smuggling, was granted a predeposit waiver due to insufficient evidence of active involvement. The decision considered specific roles and evidence for each appellant, ensuring fairness in the legal proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=268348</link>
      <description>The Tribunal upheld the confiscation of gold and the vehicle under the Customs Act, along with imposing penalties on individuals involved in smuggling. One appellant was directed to predeposit Rs. 25,00,000, with the balance penalty waived, while the second appellant, alleged to have abetted smuggling, was granted a predeposit waiver due to insufficient evidence of active involvement. The decision considered specific roles and evidence for each appellant, ensuring fairness in the legal proceedings.</description>
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