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    <title>2000 (12) TMI 656 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal restored the appeal that was dismissed for non-prosecution due to the appellant&#039;s Counsel&#039;s illness. The appeal challenged the confiscation of computer parts as smuggled goods and the imposition of penalties on employees, including the appellant. The Tribunal found no evidence linking the appellant to the smuggled goods and noted that the penalties were based on inference rather than concrete evidence. Consequently, the penalties imposed on the appellant and others were set aside due to the lack of proof connecting them to the transportation of smuggled goods.</description>
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      <title>2000 (12) TMI 656 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=99372</link>
      <description>The Tribunal restored the appeal that was dismissed for non-prosecution due to the appellant&#039;s Counsel&#039;s illness. The appeal challenged the confiscation of computer parts as smuggled goods and the imposition of penalties on employees, including the appellant. The Tribunal found no evidence linking the appellant to the smuggled goods and noted that the penalties were based on inference rather than concrete evidence. Consequently, the penalties imposed on the appellant and others were set aside due to the lack of proof connecting them to the transportation of smuggled goods.</description>
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      <pubDate>Thu, 14 Dec 2000 00:00:00 +0530</pubDate>
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