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    <title>1997 (9) TMI 414 - CEGAT, MUMBAI</title>
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    <description>The Tribunal upheld the decision of the adjudicating authority, dismissing the appeal against the confiscation of silver slabs, a fishing boat, and penalties imposed on the appellant and others. The detailed confession and corroborating statements established the appellant&#039;s complicity in the smuggling operation, refuting claims of coercion and external involvement. The judgment emphasized the importance of evidence, credibility of statements, and adherence to legal procedures in customs enforcement matters.</description>
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    <pubDate>Mon, 22 Sep 1997 00:00:00 +0530</pubDate>
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      <title>1997 (9) TMI 414 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=102915</link>
      <description>The Tribunal upheld the decision of the adjudicating authority, dismissing the appeal against the confiscation of silver slabs, a fishing boat, and penalties imposed on the appellant and others. The detailed confession and corroborating statements established the appellant&#039;s complicity in the smuggling operation, refuting claims of coercion and external involvement. The judgment emphasized the importance of evidence, credibility of statements, and adherence to legal procedures in customs enforcement matters.</description>
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      <pubDate>Mon, 22 Sep 1997 00:00:00 +0530</pubDate>
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