2001 (9) TMI 181

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..../- (rupees one lakh) imposed upon him. I have heard Shri Santanu Dutta, ld. adv. along with Shri Amal Pal, ld. adv. for the appellant and Shri D.K. Bhowmik, ld. JDR for the Revenue. 2. The said penalty has been imposed upon the appellant based upon the statement of two persons from whom 16 numbers of gold biscuits were recovered. The said two persons deposed before the officers that the biscuit....