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    <title>2001 (7) TMI 183 - CEGAT, KOLKATA</title>
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    <description>The Tribunal set aside the confiscation of 21 pieces of gold biscuits and the Maruti Car belonging to Shri Samir Kumar Ray, as well as the personal penalties imposed on Shri Ray, Shri Mansukhlal T. Bavishi, and Shri Vinay Kumar C. Zaveri. However, the confiscation of six pieces of gold biscuits recovered from Shri Subhas Chandra Saha and the personal penalty imposed on him were upheld.</description>
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