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    <title>1997 (1) TMI 224 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal held that the department failed to prove the seized silver was smuggled based solely on its purity. Despite high purity and unexplained markings, the lack of proper documentation near the border supported confiscation. The appellant was allowed to redeem the silver by paying a fine and the penalty imposed was reduced. The appeal was partially allowed, modifying the original order.</description>
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    <pubDate>Mon, 27 Jan 1997 00:00:00 +0530</pubDate>
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      <title>1997 (1) TMI 224 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=86369</link>
      <description>The Tribunal held that the department failed to prove the seized silver was smuggled based solely on its purity. Despite high purity and unexplained markings, the lack of proper documentation near the border supported confiscation. The appellant was allowed to redeem the silver by paying a fine and the penalty imposed was reduced. The appeal was partially allowed, modifying the original order.</description>
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      <pubDate>Mon, 27 Jan 1997 00:00:00 +0530</pubDate>
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