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    <title>1997 (12) TMI 331 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=88108</link>
    <description>The Tribunal upheld the confiscation of hand-made branded Biris and loose Biris, redemption fine, penalties, and Matador Vehicle confiscation in an appeal. The case involved the interception of a vehicle loaded with Biris due to lack of proper documentation and suspicion of duty evasion. The Tribunal found no proof of coercion in obtaining statements from the driver and packer, supporting their voluntary and true nature. Additionally, excess goods found in the factory premises were confiscated, and penalties were imposed on the driver and owner of the Matador Vehicle for involvement in transporting non-duty paid goods. The Tribunal affirmed the lower authority&#039;s decision regarding the companies&#039; involvement and upheld the confiscations and penalties.</description>
    <language>en-us</language>
    <pubDate>Tue, 30 Dec 1997 00:00:00 +0530</pubDate>
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      <title>1997 (12) TMI 331 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=88108</link>
      <description>The Tribunal upheld the confiscation of hand-made branded Biris and loose Biris, redemption fine, penalties, and Matador Vehicle confiscation in an appeal. The case involved the interception of a vehicle loaded with Biris due to lack of proper documentation and suspicion of duty evasion. The Tribunal found no proof of coercion in obtaining statements from the driver and packer, supporting their voluntary and true nature. Additionally, excess goods found in the factory premises were confiscated, and penalties were imposed on the driver and owner of the Matador Vehicle for involvement in transporting non-duty paid goods. The Tribunal affirmed the lower authority&#039;s decision regarding the companies&#039; involvement and upheld the confiscations and penalties.</description>
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      <pubDate>Tue, 30 Dec 1997 00:00:00 +0530</pubDate>
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