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    <title>2023 (6) TMI 1162 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the confiscation of gold biscuits and wallets, citing lack of evidence of legal purchase within India and confirmation of foreign origin through the test report. Penalties imposed were reduced based on the individuals&#039; roles and admissions. Despite procedural errors in recording statements, the Department&#039;s actions were deemed justified due to the overall circumstances surrounding the case.</description>
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