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    <title>2005 (8) TMI 514 - CESTAT, KOLKATA</title>
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    <description>The Appellate Tribunal overturned the Commissioner of Appeals&#039; decision, setting aside the confiscation of silver bars and a van, along with penalties. The Tribunal highlighted the lack of foreign markings on the silver, the questionable validity of confessional statements, and the Customs authorities&#039; failure to meet the burden of proof under the Customs Act. Compliance with legal provisions and circulars was crucial in the Tribunal&#039;s decision to grant relief to the Appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=116673</link>
      <description>The Appellate Tribunal overturned the Commissioner of Appeals&#039; decision, setting aside the confiscation of silver bars and a van, along with penalties. The Tribunal highlighted the lack of foreign markings on the silver, the questionable validity of confessional statements, and the Customs authorities&#039; failure to meet the burden of proof under the Customs Act. Compliance with legal provisions and circulars was crucial in the Tribunal&#039;s decision to grant relief to the Appellant.</description>
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