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    <title>2005 (5) TMI 468 - COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE (APPEAL</title>
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    <description>The Commissioner found in favor of the appellants in a case involving the seizure and confiscation of a motor cycle for alleged illegal importation. The motor cycle was determined to be legally imported based on verification of documentation and the absence of evidence supporting the allegations of violations. It was concluded that the confiscation and penalties imposed were unjustified, and the re-opening and re-adjudication of the case by Mumbai Customs was deemed to be without jurisdiction. As a result, all three appeals were accepted, and the original order of seizure and confiscation was set aside.</description>
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    <pubDate>Thu, 05 May 2005 00:00:00 +0530</pubDate>
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      <title>2005 (5) TMI 468 - COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE (APPEAL</title>
      <link>https://www.taxtmi.com/caselaws?id=116272</link>
      <description>The Commissioner found in favor of the appellants in a case involving the seizure and confiscation of a motor cycle for alleged illegal importation. The motor cycle was determined to be legally imported based on verification of documentation and the absence of evidence supporting the allegations of violations. It was concluded that the confiscation and penalties imposed were unjustified, and the re-opening and re-adjudication of the case by Mumbai Customs was deemed to be without jurisdiction. As a result, all three appeals were accepted, and the original order of seizure and confiscation was set aside.</description>
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      <pubDate>Thu, 05 May 2005 00:00:00 +0530</pubDate>
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