2009 (5) TMI 800

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....or the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellant challenges the imposition of penalty of Rs. 1 lakh for smuggling rough diamonds and gold into India and smuggling out cut and polished diamonds outside India. 2. We have heard both sides. The case of the department is that diamonds and gold seized from Shri M.K.S. Abubucker brother of the appellant herein, w....