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    <title>1999 (11) TMI 289 - CEGAT, MUMBAI</title>
    <link>https://www.taxtmi.com/caselaws?id=93061</link>
    <description>The Tribunal upheld the confiscation of gold and currency under the Customs Act but allowed redemption of the car upon payment of a fine. The appellant&#039;s challenge to the confiscation of currency, based on legitimate earnings, led to a remittance of the issue back for further verification. The Tribunal found the vehicle confiscation appropriate under Section 115(2) but reduced the redemption fine due to disproportionate confiscation. The currency confiscation issue was remitted for reevaluation based on the appellant&#039;s explanations and financial records, with instructions for expedited proceedings due to the appellant&#039;s hardships.</description>
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    <pubDate>Wed, 17 Nov 1999 00:00:00 +0530</pubDate>
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      <title>1999 (11) TMI 289 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=93061</link>
      <description>The Tribunal upheld the confiscation of gold and currency under the Customs Act but allowed redemption of the car upon payment of a fine. The appellant&#039;s challenge to the confiscation of currency, based on legitimate earnings, led to a remittance of the issue back for further verification. The Tribunal found the vehicle confiscation appropriate under Section 115(2) but reduced the redemption fine due to disproportionate confiscation. The currency confiscation issue was remitted for reevaluation based on the appellant&#039;s explanations and financial records, with instructions for expedited proceedings due to the appellant&#039;s hardships.</description>
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      <pubDate>Wed, 17 Nov 1999 00:00:00 +0530</pubDate>
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