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    <title>1998 (11) TMI 242 - CEGAT, MUMBAI</title>
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    <description>The tribunal overturned the confiscation order of the fishing trawler Jal Pari by the Customs Department due to insufficient evidence linking it to silver smuggling. Despite suspicious circumstances, the lack of direct evidence connecting Jal Pari to the illegal activity led to the appeal&#039;s success. The tribunal directed the return of the sale proceeds, minus expenses, to the appellant, emphasizing the benefit of doubt principle in the decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=89646</link>
      <description>The tribunal overturned the confiscation order of the fishing trawler Jal Pari by the Customs Department due to insufficient evidence linking it to silver smuggling. Despite suspicious circumstances, the lack of direct evidence connecting Jal Pari to the illegal activity led to the appeal&#039;s success. The tribunal directed the return of the sale proceeds, minus expenses, to the appellant, emphasizing the benefit of doubt principle in the decision.</description>
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