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    <title>2004 (4) TMI 341 - CESTAT, KOLKATA</title>
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    <description>The appeal was dismissed as Mr. Kadar Hossain failed to establish ownership of 1000 Kgs. of seized sugar. Despite claiming purchase and submitting a voucher, he lacked crucial documents like bus or luggage tickets. The judges found discrepancies in the quantity of seized sugar (1200 Kgs. by BSF, 1000 Kgs. claimed) and deemed his evidence insufficient. The Adjudicating Authority and Commissioner rejected his claim due to lack of proof, leading to the appeal&#039;s dismissal.</description>
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    <pubDate>Tue, 27 Apr 2004 00:00:00 +0530</pubDate>
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      <title>2004 (4) TMI 341 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=111367</link>
      <description>The appeal was dismissed as Mr. Kadar Hossain failed to establish ownership of 1000 Kgs. of seized sugar. Despite claiming purchase and submitting a voucher, he lacked crucial documents like bus or luggage tickets. The judges found discrepancies in the quantity of seized sugar (1200 Kgs. by BSF, 1000 Kgs. claimed) and deemed his evidence insufficient. The Adjudicating Authority and Commissioner rejected his claim due to lack of proof, leading to the appeal&#039;s dismissal.</description>
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