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    <title>1999 (9) TMI 454 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=94457</link>
    <description>The Tribunal upheld the penalty of Rs. 30,000 imposed on the appellant for smuggling 294 silver chaursas weighing 252.177 kgs valued at Rs. 17,88,944. Despite reducing the penalty, the Tribunal confirmed the smuggling activities based on evidence, including confessions of past smuggling, involvement of various parties, and fake documents used to cover up illegal transactions. The Tribunal considered jurisdiction, reasonable belief for seizure, foreign origin of silver, voluntary nature of statements, and document authenticity in reaching its decision.</description>
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    <pubDate>Thu, 16 Sep 1999 00:00:00 +0530</pubDate>
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      <title>1999 (9) TMI 454 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=94457</link>
      <description>The Tribunal upheld the penalty of Rs. 30,000 imposed on the appellant for smuggling 294 silver chaursas weighing 252.177 kgs valued at Rs. 17,88,944. Despite reducing the penalty, the Tribunal confirmed the smuggling activities based on evidence, including confessions of past smuggling, involvement of various parties, and fake documents used to cover up illegal transactions. The Tribunal considered jurisdiction, reasonable belief for seizure, foreign origin of silver, voluntary nature of statements, and document authenticity in reaching its decision.</description>
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      <pubDate>Thu, 16 Sep 1999 00:00:00 +0530</pubDate>
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