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    <title>2022 (9) TMI 1226 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the confiscation of three gold bars and penalties on the appellants, finding them unable to prove the gold&#039;s legality and not being smuggled. The decision was based on the belief that the gold was of foreign origin, non-compliance with Section 138B, and insufficient documentary evidence. The penalties were justified due to the lack of genuine documents and the appellants&#039; conduct during the investigation.</description>
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      <title>2022 (9) TMI 1226 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=428281</link>
      <description>The Tribunal upheld the confiscation of three gold bars and penalties on the appellants, finding them unable to prove the gold&#039;s legality and not being smuggled. The decision was based on the belief that the gold was of foreign origin, non-compliance with Section 138B, and insufficient documentary evidence. The penalties were justified due to the lack of genuine documents and the appellants&#039; conduct during the investigation.</description>
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