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2008 (2) TMI 949

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....nd refer the question of law as to "whether the Tribunal is correct in setting aside the confiscation of silver and imposition of penalty based on the executive instructions issued by the Board in F. No. 394/233/880-CUS (AS) dated 11-6-1990 when the Department has made a seizure on reasonable belief and confiscation and imposition of penalty by the original adjudicating authority is based on the o....