The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the absolute confiscation of a 1kg gold bar valued at Rs.32,98,350/- on the ground of illegal smuggling done by the assessee. Narayan Sharma, the appellant assessee appealed against the order passed by the Commissioner (Appeals) for confirming the absolute confiscation of…
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