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    <title>2003 (6) TMI 384 - CESTAT, KOLKATA</title>
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    <description>The Appellate Tribunal CESTAT, Kolkata overturned the impugned Order of confiscation under the Customs Act, 1962, concerning goods allegedly meant for illegal export to Bangladesh. The Tribunal found discrepancies in the place of seizure and emphasized the lack of evidence supporting the intended illegal export, ultimately ruling in favor of the appellants. The decision underscored the significance of thorough investigation, valid documentation, and geographical accuracy in customs confiscation cases to ensure fair treatment and evidence-based decision-making.</description>
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    <pubDate>Fri, 20 Jun 2003 00:00:00 +0530</pubDate>
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      <title>2003 (6) TMI 384 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=109550</link>
      <description>The Appellate Tribunal CESTAT, Kolkata overturned the impugned Order of confiscation under the Customs Act, 1962, concerning goods allegedly meant for illegal export to Bangladesh. The Tribunal found discrepancies in the place of seizure and emphasized the lack of evidence supporting the intended illegal export, ultimately ruling in favor of the appellants. The decision underscored the significance of thorough investigation, valid documentation, and geographical accuracy in customs confiscation cases to ensure fair treatment and evidence-based decision-making.</description>
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      <pubDate>Fri, 20 Jun 2003 00:00:00 +0530</pubDate>
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