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    <title>2021 (8) TMI 296 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the confiscation of two gold biscuits under the Customs Act, 1962, due to non-declaration and the appellant&#039;s ineligibility to bring gold from abroad. The penalty of Rs. 10,000 imposed on the appellant was set aside, considering the circumstances and the appellant&#039;s proof of ownership.</description>
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      <description>The Tribunal upheld the confiscation of two gold biscuits under the Customs Act, 1962, due to non-declaration and the appellant&#039;s ineligibility to bring gold from abroad. The penalty of Rs. 10,000 imposed on the appellant was set aside, considering the circumstances and the appellant&#039;s proof of ownership.</description>
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