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    <title>2006 (1) TMI 365 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) decision to confiscate seized goods, impose penalties, and allow redemption of the truck on a fine under the Customs Act. Ownership claims by different individuals, including Asgar Ali, were rejected due to delayed pursuit, lack of evidence, and failure to engage promptly with customs authorities. The Tribunal affirmed reliance on expert opinions and procedural compliance, dismissing appeals challenging penalties and ownership determination. The judgment emphasized the truck occupants&#039; admission of owning the goods and confirming their foreign origin, leading to the rejection of appeals with modifications.</description>
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    <pubDate>Mon, 02 Jan 2006 00:00:00 +0530</pubDate>
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      <title>2006 (1) TMI 365 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=117357</link>
      <description>The Tribunal upheld the Commissioner (Appeals) decision to confiscate seized goods, impose penalties, and allow redemption of the truck on a fine under the Customs Act. Ownership claims by different individuals, including Asgar Ali, were rejected due to delayed pursuit, lack of evidence, and failure to engage promptly with customs authorities. The Tribunal affirmed reliance on expert opinions and procedural compliance, dismissing appeals challenging penalties and ownership determination. The judgment emphasized the truck occupants&#039; admission of owning the goods and confirming their foreign origin, leading to the rejection of appeals with modifications.</description>
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      <pubDate>Mon, 02 Jan 2006 00:00:00 +0530</pubDate>
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