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    <title>2000 (4) TMI 613 - CEGAT, KOLKATA</title>
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    <description>The Tribunal allowed the appeal by way of remand, setting aside the confiscation order of the truck. The adjudicating authority was directed to reevaluate the case in accordance with the Central Board&#039;s instructions, emphasizing adherence to natural justice principles and providing the appellant with a reasonable opportunity to present their arguments. The judgment underscored the importance of following prescribed procedures and guidelines in confiscation cases involving vehicles not physically possessed by Customs Authorities.</description>
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      <description>The Tribunal allowed the appeal by way of remand, setting aside the confiscation order of the truck. The adjudicating authority was directed to reevaluate the case in accordance with the Central Board&#039;s instructions, emphasizing adherence to natural justice principles and providing the appellant with a reasonable opportunity to present their arguments. The judgment underscored the importance of following prescribed procedures and guidelines in confiscation cases involving vehicles not physically possessed by Customs Authorities.</description>
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