2003 (11) TMI 546

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....s aggrieved with the imposition of personal penalty of Rs. 2.00 lakh (Rupees two lakh) imposed upon him under the provisions of Section 112 of the Customs Act, 1962 on the basis of the statement of one Shri Sums Tebraj from whose possession 20 pieces of gold biscuits of foreign origin were recovered. The statement is to the effect that the said biscuits which were handed over to Shri Tebraj by one....