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    <title>2003 (11) TMI 435 - CESTAT, MUMBAI</title>
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    <description>The appellant was penalized Rs. 50,000 and his Jeep Taxi was confiscated under the Customs Act. The court found no evidence of the appellant&#039;s knowledge or involvement in smuggling activities, leading to the reversal of the penalty and confiscation orders. The appellant&#039;s lack of awareness of the gold in the passengers&#039; luggage and absence of consent to transport it resulted in the decision to set aside the penalties and return the confiscated Taxi. The appeal was allowed, providing consequential relief to the appellant.</description>
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    <pubDate>Thu, 06 Nov 2003 00:00:00 +0530</pubDate>
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      <title>2003 (11) TMI 435 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=110541</link>
      <description>The appellant was penalized Rs. 50,000 and his Jeep Taxi was confiscated under the Customs Act. The court found no evidence of the appellant&#039;s knowledge or involvement in smuggling activities, leading to the reversal of the penalty and confiscation orders. The appellant&#039;s lack of awareness of the gold in the passengers&#039; luggage and absence of consent to transport it resulted in the decision to set aside the penalties and return the confiscated Taxi. The appeal was allowed, providing consequential relief to the appellant.</description>
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      <pubDate>Thu, 06 Nov 2003 00:00:00 +0530</pubDate>
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