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    <title>1997 (5) TMI 210 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal ordered the release of confiscated goods to Smt. Ved Kumari, finding that the delays were caused by the Customs Department. Despite the firm proprietor&#039;s death, she was entitled to the goods&#039; release as the required amounts had been deposited promptly. The Tribunal clarified that Sections 125 and 126 of the Customs Act did not justify withholding the goods, directing their release to Smt. Ved Kumari within 45 days if she appeared in person to avoid further confusion.</description>
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      <link>https://www.taxtmi.com/caselaws?id=87001</link>
      <description>The Tribunal ordered the release of confiscated goods to Smt. Ved Kumari, finding that the delays were caused by the Customs Department. Despite the firm proprietor&#039;s death, she was entitled to the goods&#039; release as the required amounts had been deposited promptly. The Tribunal clarified that Sections 125 and 126 of the Customs Act did not justify withholding the goods, directing their release to Smt. Ved Kumari within 45 days if she appeared in person to avoid further confusion.</description>
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      <pubDate>Thu, 29 May 1997 00:00:00 +0530</pubDate>
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