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    <title>2001 (7) TMI 609 - CEGAT, KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellants in a dispute over the disposal of imported timber logs. The Revenue&#039;s allegations of exceeding exemption limits and clandestine removal were refuted due to lack of concrete evidence. The Tribunal set aside the duty demand, penalty imposition, and goods confiscation, emphasizing the necessity of corroborating evidence and a factual basis for allegations of wrongdoing.</description>
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      <description>The Tribunal ruled in favor of the appellants in a dispute over the disposal of imported timber logs. The Revenue&#039;s allegations of exceeding exemption limits and clandestine removal were refuted due to lack of concrete evidence. The Tribunal set aside the duty demand, penalty imposition, and goods confiscation, emphasizing the necessity of corroborating evidence and a factual basis for allegations of wrongdoing.</description>
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