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    <title>2001 (7) TMI 199 - CEGAT, CHENNAI</title>
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    <description>The Tribunal set aside the Commissioner&#039;s order confiscating gold and imposing a penalty, remanding the matter for reconsideration. The Tribunal found the Commissioner failed to address the appellant&#039;s intent to declare the gold and the option of redemption fine adequately. The case was referred back to the Commissioner of Customs, Chennai, for a fresh decision within five months, considering the appellant&#039;s arguments and relevant legal principles.</description>
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      <description>The Tribunal set aside the Commissioner&#039;s order confiscating gold and imposing a penalty, remanding the matter for reconsideration. The Tribunal found the Commissioner failed to address the appellant&#039;s intent to declare the gold and the option of redemption fine adequately. The case was referred back to the Commissioner of Customs, Chennai, for a fresh decision within five months, considering the appellant&#039;s arguments and relevant legal principles.</description>
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