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    <title>1994 (7) TMI 164 - CEGAT, NEW DELHI</title>
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    <description>The appellate tribunal declined the application for a stay of adjudication proceedings concerning the confiscation of gold biscuits. The tribunal found that the applicants had not sufficiently demonstrated a case for staying the penalty proceedings before the Collector of Customs. It emphasized the need for the applicants to present their arguments and respond to the show cause notice. The tribunal concluded that continuing the proceedings would not prejudice the applicants&#039; defense in the criminal trial, citing a Supreme Court case and stating that intervening at that stage would exceed its jurisdiction.</description>
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      <link>https://www.taxtmi.com/caselaws?id=83389</link>
      <description>The appellate tribunal declined the application for a stay of adjudication proceedings concerning the confiscation of gold biscuits. The tribunal found that the applicants had not sufficiently demonstrated a case for staying the penalty proceedings before the Collector of Customs. It emphasized the need for the applicants to present their arguments and respond to the show cause notice. The tribunal concluded that continuing the proceedings would not prejudice the applicants&#039; defense in the criminal trial, citing a Supreme Court case and stating that intervening at that stage would exceed its jurisdiction.</description>
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