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    <title>2004 (9) TMI 557 - CESTAT, KOLKATA</title>
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    <description>The Tribunal upheld the lower authorities&#039; orders, rejecting the appellant&#039;s appeal regarding the seizure, legal acquisition, and subsequent confiscation of gold and currency during search operations. The appellant failed to adequately prove the legal acquisition of the seized items, leading to the dismissal of the appeal on 28-9-2004. The judgment emphasized the necessity of establishing a clear link between seized items and supporting documents to demonstrate legal acquisition effectively.</description>
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      <title>2004 (9) TMI 557 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=115740</link>
      <description>The Tribunal upheld the lower authorities&#039; orders, rejecting the appellant&#039;s appeal regarding the seizure, legal acquisition, and subsequent confiscation of gold and currency during search operations. The appellant failed to adequately prove the legal acquisition of the seized items, leading to the dismissal of the appeal on 28-9-2004. The judgment emphasized the necessity of establishing a clear link between seized items and supporting documents to demonstrate legal acquisition effectively.</description>
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