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    <title>2001 (9) TMI 191 - CEGAT, MUMBAI</title>
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    <description>The Tribunal upheld the confiscation of foreign currency seized at the airport under the Customs Act, 1962, due to suspected smuggling activities. One appellant was allowed redemption on payment of a fine, while the penalty for the other appellant was set aside based on conflicting evidence regarding his involvement in the incident. Contradictory statements by the accused individuals raised doubts about their roles in the smuggling attempt, leading to differential outcomes in the legal proceedings.</description>
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      <description>The Tribunal upheld the confiscation of foreign currency seized at the airport under the Customs Act, 1962, due to suspected smuggling activities. One appellant was allowed redemption on payment of a fine, while the penalty for the other appellant was set aside based on conflicting evidence regarding his involvement in the incident. Contradictory statements by the accused individuals raised doubts about their roles in the smuggling attempt, leading to differential outcomes in the legal proceedings.</description>
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