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    <title>1992 (9) TMI 201 - CEGAT, NEW DELHI</title>
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    <description>The tribunal set aside the confiscation order of six containers under Section 118(a) of the Customs Act/1962, ruling in favor of the appellants. It was determined that the containers did not meet the criteria of being considered as &quot;packages&quot; under the Act, and there was insufficient evidence to implicate the transporters for penal liability. The appeal was allowed, providing consequential relief to the appellants.</description>
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    <pubDate>Thu, 24 Sep 1992 00:00:00 +0530</pubDate>
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      <title>1992 (9) TMI 201 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=82080</link>
      <description>The tribunal set aside the confiscation order of six containers under Section 118(a) of the Customs Act/1962, ruling in favor of the appellants. It was determined that the containers did not meet the criteria of being considered as &quot;packages&quot; under the Act, and there was insufficient evidence to implicate the transporters for penal liability. The appeal was allowed, providing consequential relief to the appellants.</description>
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      <pubDate>Thu, 24 Sep 1992 00:00:00 +0530</pubDate>
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