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    <title>2001 (3) TMI 496 - CEGAT, MUMBAI</title>
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    <description>The appeals were allowed, setting aside the impugned order of confiscation of imported automatic chain making machines for making gold chains. The Tribunal emphasized that confiscation based on import location jurisdiction was necessary and that proper officers with territorial jurisdiction should handle such matters. The decision highlighted the importance of citing relevant grounds for confiscation in notices and ensuring correct application of the law, ultimately allowing authorities with proper jurisdiction to proceed lawfully if advised.</description>
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    <pubDate>Thu, 22 Mar 2001 00:00:00 +0530</pubDate>
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      <title>2001 (3) TMI 496 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=96333</link>
      <description>The appeals were allowed, setting aside the impugned order of confiscation of imported automatic chain making machines for making gold chains. The Tribunal emphasized that confiscation based on import location jurisdiction was necessary and that proper officers with territorial jurisdiction should handle such matters. The decision highlighted the importance of citing relevant grounds for confiscation in notices and ensuring correct application of the law, ultimately allowing authorities with proper jurisdiction to proceed lawfully if advised.</description>
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      <pubDate>Thu, 22 Mar 2001 00:00:00 +0530</pubDate>
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