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    <title>2019 (6) TMI 1077 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the confiscation of gold biscuits and conveyances under the Customs Act, 1962, due to established smuggling activities and ownership. Penalties imposed on individuals involved in smuggling were modified, with some set aside, as they were solely based on voluntary statements lacking corroborating evidence. The judgment, pronounced on 04.01.2019, dismissed the appeals, affirming the confiscation but adjusting penalties based on evidentiary support.</description>
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      <title>2019 (6) TMI 1077 - CESTAT KOLKATA</title>
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      <description>The Tribunal upheld the confiscation of gold biscuits and conveyances under the Customs Act, 1962, due to established smuggling activities and ownership. Penalties imposed on individuals involved in smuggling were modified, with some set aside, as they were solely based on voluntary statements lacking corroborating evidence. The judgment, pronounced on 04.01.2019, dismissed the appeals, affirming the confiscation but adjusting penalties based on evidentiary support.</description>
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