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    <title>1997 (8) TMI 230 - CEGAT, NEW DELHI</title>
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    <description>Removal of scrap without documents and excess stock in the factory was supported by the driver&#039;s and commercial executive&#039;s statements, so the challenge to confiscation and seizure failed. Goods provisionally released against bond could not be treated as confiscated with an option of redemption fine; the proper course was enforcement of the bond, and the redemption fine was set aside. The personal penalty on the second appellant was found excessive in light of financial condition and surrounding circumstances, so it was reduced substantially.</description>
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      <link>https://www.taxtmi.com/caselaws?id=87391</link>
      <description>Removal of scrap without documents and excess stock in the factory was supported by the driver&#039;s and commercial executive&#039;s statements, so the challenge to confiscation and seizure failed. Goods provisionally released against bond could not be treated as confiscated with an option of redemption fine; the proper course was enforcement of the bond, and the redemption fine was set aside. The personal penalty on the second appellant was found excessive in light of financial condition and surrounding circumstances, so it was reduced substantially.</description>
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