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    <title>1991 (9) TMI 161 - Supreme Court</title>
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    <description>Samples drawn from three bags of Khandsari were treated as representative because the seizure occurred in the appellant&#039;s presence, the samples covered different varieties at his instance, and the analysed samples exceeded the prescribed sucrose threshold. No contemporaneous objection was raised to the sampling method or in the written reply. On that basis, the Collector was entitled to infer that the remaining stock also fell within the controlled sugar category and that the permitted quantity was being held without licence. The confiscation order was therefore supported by material and was not arbitrary, and the seized stock was upheld as liable to confiscation.</description>
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    <pubDate>Tue, 17 Sep 1991 00:00:00 +0530</pubDate>
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      <title>1991 (9) TMI 161 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=81134</link>
      <description>Samples drawn from three bags of Khandsari were treated as representative because the seizure occurred in the appellant&#039;s presence, the samples covered different varieties at his instance, and the analysed samples exceeded the prescribed sucrose threshold. No contemporaneous objection was raised to the sampling method or in the written reply. On that basis, the Collector was entitled to infer that the remaining stock also fell within the controlled sugar category and that the permitted quantity was being held without licence. The confiscation order was therefore supported by material and was not arbitrary, and the seized stock was upheld as liable to confiscation.</description>
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      <pubDate>Tue, 17 Sep 1991 00:00:00 +0530</pubDate>
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