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    <title>1998 (2) TMI 331 - CEGAT, CALCUTTA</title>
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    <description>The judge ruled in favor of the appellants in a case involving the confiscation of currency and a bicycle under the Customs Act, 1962. The judge criticized the lack of evidence and improper inferences made by the lower authorities, leading to the quashing of the impugned order. The currency was ordered to be restored to its rightful owner, and the penalties imposed were set aside. The judge found discrepancies in the statements of the appellant did not negate the place of apprehension, ultimately favoring the appellants and providing consequential relief.</description>
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    <pubDate>Mon, 02 Feb 1998 00:00:00 +0530</pubDate>
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      <title>1998 (2) TMI 331 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=90627</link>
      <description>The judge ruled in favor of the appellants in a case involving the confiscation of currency and a bicycle under the Customs Act, 1962. The judge criticized the lack of evidence and improper inferences made by the lower authorities, leading to the quashing of the impugned order. The currency was ordered to be restored to its rightful owner, and the penalties imposed were set aside. The judge found discrepancies in the statements of the appellant did not negate the place of apprehension, ultimately favoring the appellants and providing consequential relief.</description>
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      <pubDate>Mon, 02 Feb 1998 00:00:00 +0530</pubDate>
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