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    <title>1991 (10) TMI 172 - CEGAT, MADRAS</title>
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    <description>The Tribunal dismissed the appeal, highlighting the lack of evidence connecting the respondents to any offense, the invalidity of the seizure of goods based on unfounded suspicions, and the absence of jurisdictional errors in the original order. The judgment emphasized the importance of concrete evidence and proper jurisdiction in legal proceedings, upholding the decisions of the lower authorities that exonerated the respondents.</description>
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