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    <title>2000 (11) TMI 854 - CEGAT, KOLKATA</title>
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    <description>The Tribunal overturned the impugned order, returning the Betel Nuts to the rightful owner, releasing the trucks, and setting aside the personal penalties imposed on individuals involved in the case. The Tribunal found insufficient evidence to establish foreign origin or smuggling of the Betel Nuts, emphasizing the need for conclusive proof in such cases.</description>
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      <title>2000 (11) TMI 854 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=99281</link>
      <description>The Tribunal overturned the impugned order, returning the Betel Nuts to the rightful owner, releasing the trucks, and setting aside the personal penalties imposed on individuals involved in the case. The Tribunal found insufficient evidence to establish foreign origin or smuggling of the Betel Nuts, emphasizing the need for conclusive proof in such cases.</description>
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