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    <title>1997 (2) TMI 337 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal set aside the decision to confiscate goods imported by the appellant for an advertising campaign, ruling that the initial misclassification as baggage led to unjust confiscation. The goods were intended for commercial use, not personal baggage, as confirmed by import documents. The Tribunal directed authorities to assist the appellant in following correct import procedures for commercial goods, overturning the confiscation and waiving any fines. The appellant&#039;s appeal was successful, granting relief in the case.</description>
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      <title>1997 (2) TMI 337 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=91608</link>
      <description>The Tribunal set aside the decision to confiscate goods imported by the appellant for an advertising campaign, ruling that the initial misclassification as baggage led to unjust confiscation. The goods were intended for commercial use, not personal baggage, as confirmed by import documents. The Tribunal directed authorities to assist the appellant in following correct import procedures for commercial goods, overturning the confiscation and waiving any fines. The appellant&#039;s appeal was successful, granting relief in the case.</description>
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      <pubDate>Mon, 24 Feb 1997 00:00:00 +0530</pubDate>
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