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    <title>2017 (7) TMI 45 - CESTAT ALLAHABAD</title>
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    <description>Non-declaration of gold by a passenger was treated as insufficient to establish smuggling, and the Tribunal sustained confiscation with an option to redeem the gold on payment of fine and duty. Finding the facts covered by its earlier decision on similar circumstances, it refused to interfere with the concurrent order that allowed redemption rather than absolute confiscation. The penalties imposed under the Act were also upheld, and the Revenue&#039;s request for enhanced redemption fine and higher penalties was rejected.</description>
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      <description>Non-declaration of gold by a passenger was treated as insufficient to establish smuggling, and the Tribunal sustained confiscation with an option to redeem the gold on payment of fine and duty. Finding the facts covered by its earlier decision on similar circumstances, it refused to interfere with the concurrent order that allowed redemption rather than absolute confiscation. The penalties imposed under the Act were also upheld, and the Revenue&#039;s request for enhanced redemption fine and higher penalties was rejected.</description>
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