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    <title>1990 (10) TMI 219 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal allowed the applicant&#039;s Miscellaneous Application, ruling that the applicant was entitled to the market value of the confiscated goods as of the date the confiscation order was set aside, i.e., 11-9-1989. The respondents were directed to pay the market value within four months from the receipt of the order, following the principle that upon overturning a confiscation order, the rightful owner is entitled to the return of the goods or their market value as of the reversal date.</description>
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    <pubDate>Fri, 26 Oct 1990 00:00:00 +0530</pubDate>
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      <title>1990 (10) TMI 219 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=81469</link>
      <description>The Tribunal allowed the applicant&#039;s Miscellaneous Application, ruling that the applicant was entitled to the market value of the confiscated goods as of the date the confiscation order was set aside, i.e., 11-9-1989. The respondents were directed to pay the market value within four months from the receipt of the order, following the principle that upon overturning a confiscation order, the rightful owner is entitled to the return of the goods or their market value as of the reversal date.</description>
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