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    <title>1999 (3) TMI 222 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the confiscation of a car suspected of illicit importation but allowed redemption upon payment of a fine. The penalty imposed on the appellant was revoked due to insufficient evidence linking him to the alleged illicit import scheme. The decision emphasized the necessity of concrete evidence in imposing penalties and the burden of proof in cases involving suspected illegal activities.</description>
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    <pubDate>Fri, 26 Mar 1999 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=90921</link>
      <description>The Tribunal upheld the confiscation of a car suspected of illicit importation but allowed redemption upon payment of a fine. The penalty imposed on the appellant was revoked due to insufficient evidence linking him to the alleged illicit import scheme. The decision emphasized the necessity of concrete evidence in imposing penalties and the burden of proof in cases involving suspected illegal activities.</description>
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      <pubDate>Fri, 26 Mar 1999 00:00:00 +0530</pubDate>
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