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    <title>2004 (5) TMI 347 - CESTAT, KOLKATA</title>
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    <description>The Tribunal set aside the impugned order confiscating goods meant for export to Bangladesh and imposing a penalty on the appellants. The appellants claimed ownership of the seized goods, providing evidence and certificates to support their position. The judgment criticized the Revenue for failing to conduct proper inquiries, questioning the authenticity of the seizure location and the appellants&#039; financial status assessment. The rejection of transport documents without sufficient investigation was highlighted, leading to the decision to allow the appeals due to the lack of concrete evidence and conflicting claims.</description>
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      <description>The Tribunal set aside the impugned order confiscating goods meant for export to Bangladesh and imposing a penalty on the appellants. The appellants claimed ownership of the seized goods, providing evidence and certificates to support their position. The judgment criticized the Revenue for failing to conduct proper inquiries, questioning the authenticity of the seizure location and the appellants&#039; financial status assessment. The rejection of transport documents without sufficient investigation was highlighted, leading to the decision to allow the appeals due to the lack of concrete evidence and conflicting claims.</description>
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