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    <title>1997 (1) TMI 278 - CEGAT, NEW DELHI</title>
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    <description>The appeal was filed against the confiscation of 72,250 Kg. of gambier under Section 111(d) of the Customs Act, 1962, and the imposition of a penalty of Rs. 2 lakhs under Section 112. The case involved a consignment of foreign-origin gambier seized in a train compartment. The appellant claimed the goods were of Nepal origin and cleared through proper channels. The appellant raised procedural issues, including lack of personal hearing and non-supply of relied-upon documents. The Tribunal found merit in the appellant&#039;s argument, set aside the order, and remanded the matter for a fresh decision to ensure procedural fairness and natural justice.</description>
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    <pubDate>Thu, 09 Jan 1997 00:00:00 +0530</pubDate>
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      <title>1997 (1) TMI 278 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=86729</link>
      <description>The appeal was filed against the confiscation of 72,250 Kg. of gambier under Section 111(d) of the Customs Act, 1962, and the imposition of a penalty of Rs. 2 lakhs under Section 112. The case involved a consignment of foreign-origin gambier seized in a train compartment. The appellant claimed the goods were of Nepal origin and cleared through proper channels. The appellant raised procedural issues, including lack of personal hearing and non-supply of relied-upon documents. The Tribunal found merit in the appellant&#039;s argument, set aside the order, and remanded the matter for a fresh decision to ensure procedural fairness and natural justice.</description>
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      <pubDate>Thu, 09 Jan 1997 00:00:00 +0530</pubDate>
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