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    <title>1999 (9) TMI 374 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal rejected the plea that goods covered by the invoices had already been cleared before interception, because the claimed removal time was after the truck was stopped; confiscation was therefore upheld on that factual issue. It also held that where the adjudication adopted a value higher than the value stated in the show cause notice, the order travelled beyond the notice only to that extent, so interference was confined to the quantum of redemption fine and penalty. The appeal succeeded only in part, with reduction of the fine and penalty while the confiscation order was otherwise maintained.</description>
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    <pubDate>Tue, 21 Sep 1999 00:00:00 +0530</pubDate>
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      <title>1999 (9) TMI 374 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=92749</link>
      <description>The Tribunal rejected the plea that goods covered by the invoices had already been cleared before interception, because the claimed removal time was after the truck was stopped; confiscation was therefore upheld on that factual issue. It also held that where the adjudication adopted a value higher than the value stated in the show cause notice, the order travelled beyond the notice only to that extent, so interference was confined to the quantum of redemption fine and penalty. The appeal succeeded only in part, with reduction of the fine and penalty while the confiscation order was otherwise maintained.</description>
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      <pubDate>Tue, 21 Sep 1999 00:00:00 +0530</pubDate>
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