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    <title>2003 (7) TMI 621 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=110495</link>
    <description>Confiscation of a truck under the Customs Act was stated to be unsustainable where customs had no independent material showing that the seized goods were of foreign origin or illegally imported, and no lawful presumption of illegal import could be drawn merely because the vehicle was first intercepted by police and then handed to customs. Security furnished for provisional release could not be appropriated where the financer had not been lawfully called upon to produce the truck and failed to do so, and the owner had not been given notice before confiscation. The confiscation and appropriation of security were therefore set aside.</description>
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    <pubDate>Mon, 07 Jul 2003 00:00:00 +0530</pubDate>
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      <title>2003 (7) TMI 621 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=110495</link>
      <description>Confiscation of a truck under the Customs Act was stated to be unsustainable where customs had no independent material showing that the seized goods were of foreign origin or illegally imported, and no lawful presumption of illegal import could be drawn merely because the vehicle was first intercepted by police and then handed to customs. Security furnished for provisional release could not be appropriated where the financer had not been lawfully called upon to produce the truck and failed to do so, and the owner had not been given notice before confiscation. The confiscation and appropriation of security were therefore set aside.</description>
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      <pubDate>Mon, 07 Jul 2003 00:00:00 +0530</pubDate>
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