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    <title>2003 (6) TMI 344 - CESTAT, KOLKATA</title>
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    <description>The Tribunal granted relief to the appellant by condoning the delay in filing the appeal due to genuine reasons such as illiteracy and family illness. The impugned order confiscating goods alleged to be smuggled was set aside, as the Tribunal found the appellant&#039;s documents to be genuine and the Revenue failed to establish smuggling. The Tribunal emphasized the lack of concrete evidence from the Revenue and allowed the appeal, providing consequential reliefs to the appellant.</description>
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    <pubDate>Mon, 30 Jun 2003 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=108424</link>
      <description>The Tribunal granted relief to the appellant by condoning the delay in filing the appeal due to genuine reasons such as illiteracy and family illness. The impugned order confiscating goods alleged to be smuggled was set aside, as the Tribunal found the appellant&#039;s documents to be genuine and the Revenue failed to establish smuggling. The Tribunal emphasized the lack of concrete evidence from the Revenue and allowed the appeal, providing consequential reliefs to the appellant.</description>
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      <pubDate>Mon, 30 Jun 2003 00:00:00 +0530</pubDate>
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