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    <title>1986 (8) TMI 250 - CEGAT, NEW DELHI</title>
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    <description>The Adjudicating Authority found the respondent guilty of illegal importation, confiscating seized goods and imposing a penalty. The Collector of Customs (Appeals) initially allowed the appeal, questioning the seizure&#039;s legality. However, the appeal was ultimately allowed, restoring the original decision of confiscation and penalty, dismissing the respondent&#039;s arguments and emphasizing evidence of guilt, including contradictory statements and lack of proof of legal possession or importation.</description>
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      <description>The Adjudicating Authority found the respondent guilty of illegal importation, confiscating seized goods and imposing a penalty. The Collector of Customs (Appeals) initially allowed the appeal, questioning the seizure&#039;s legality. However, the appeal was ultimately allowed, restoring the original decision of confiscation and penalty, dismissing the respondent&#039;s arguments and emphasizing evidence of guilt, including contradictory statements and lack of proof of legal possession or importation.</description>
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