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    <title>2021 (3) TMI 1205 - CESTAT CHENNAI</title>
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    <description>The appellant challenged the First Appellate Authority&#039;s Order, which reduced the redemption fine and penalty imposed for gold seized during a search operation. The Commissioner (Appeals) partially allowed the appeal, reducing the redemption fine and penalty substantially. The Tribunal upheld the Commissioner (Appeals) order, dismissing the appeal due to the appellant&#039;s failure to meet the burden of proof regarding disproving smuggling suspicions and providing substantial rebuttal against the allegations.</description>
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      <link>https://www.taxtmi.com/caselaws?id=405877</link>
      <description>The appellant challenged the First Appellate Authority&#039;s Order, which reduced the redemption fine and penalty imposed for gold seized during a search operation. The Commissioner (Appeals) partially allowed the appeal, reducing the redemption fine and penalty substantially. The Tribunal upheld the Commissioner (Appeals) order, dismissing the appeal due to the appellant&#039;s failure to meet the burden of proof regarding disproving smuggling suspicions and providing substantial rebuttal against the allegations.</description>
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