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    <title>2002 (10) TMI 671 - CEGAT, KOLKATA</title>
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    <description>The Appellate Tribunal set aside the confiscation order, ruling in favor of the appellant due to insufficient evidence linking him to illegal export activities. The Tribunal criticized the failure to issue a show cause notice, emphasizing the importance of due process and concrete evidence in such cases. The appellant&#039;s prompt claim of ownership, driver&#039;s statement, and relevant records supported his innocence, leading to the decision to allow the appeal with consequential relief.</description>
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    <pubDate>Fri, 18 Oct 2002 00:00:00 +0530</pubDate>
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      <title>2002 (10) TMI 671 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=108293</link>
      <description>The Appellate Tribunal set aside the confiscation order, ruling in favor of the appellant due to insufficient evidence linking him to illegal export activities. The Tribunal criticized the failure to issue a show cause notice, emphasizing the importance of due process and concrete evidence in such cases. The appellant&#039;s prompt claim of ownership, driver&#039;s statement, and relevant records supported his innocence, leading to the decision to allow the appeal with consequential relief.</description>
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      <pubDate>Fri, 18 Oct 2002 00:00:00 +0530</pubDate>
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