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    <title>1997 (8) TMI 219 - CEGAT, NEW DELHI</title>
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    <description>The Collector (Appeals) reversed the order-in-original for the confiscation of gold biscuits and imposition of penalties under the Customs Act. The respondent successfully proved the legality of the imported gold, demonstrating compliance with customs regulations. The Collector found no evidence of smuggling and criticized the initial order for disregarding crucial evidence provided by the respondent and other parties. The confiscation, seizure, and penalties were deemed illegal, emphasizing the importance of adhering to customs regulations and notifications in importing goods.</description>
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    <pubDate>Mon, 04 Aug 1997 00:00:00 +0530</pubDate>
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      <title>1997 (8) TMI 219 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=87380</link>
      <description>The Collector (Appeals) reversed the order-in-original for the confiscation of gold biscuits and imposition of penalties under the Customs Act. The respondent successfully proved the legality of the imported gold, demonstrating compliance with customs regulations. The Collector found no evidence of smuggling and criticized the initial order for disregarding crucial evidence provided by the respondent and other parties. The confiscation, seizure, and penalties were deemed illegal, emphasizing the importance of adhering to customs regulations and notifications in importing goods.</description>
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      <pubDate>Mon, 04 Aug 1997 00:00:00 +0530</pubDate>
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