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    <title>2000 (10) TMI 713 - CEGAT, CHENNAI</title>
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    <description>The Tribunal reversed the confiscation order and penalties imposed under the Customs Act in a case involving alleged non-declaration/mis-declaration of gold. Lack of evidence to prove the allegations against the appellant and insufficient support for the claim that the gold found with another passenger was not duty-paid led to the setting aside of the confiscation order. The judgment stressed the necessity of concrete evidence and clear findings in customs violation cases, emphasizing adherence to legal procedures and standards.</description>
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      <link>https://www.taxtmi.com/caselaws?id=99248</link>
      <description>The Tribunal reversed the confiscation order and penalties imposed under the Customs Act in a case involving alleged non-declaration/mis-declaration of gold. Lack of evidence to prove the allegations against the appellant and insufficient support for the claim that the gold found with another passenger was not duty-paid led to the setting aside of the confiscation order. The judgment stressed the necessity of concrete evidence and clear findings in customs violation cases, emphasizing adherence to legal procedures and standards.</description>
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      <pubDate>Wed, 25 Oct 2000 00:00:00 +0530</pubDate>
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